Yes, if he was a DC resident and is required to file a federal return. HOWEVER, it is unclear if he was an OHIO resident student working in DC, or a DC resident working in DC who decided later to return home and go to school in Ohio. If he had DC tax withheld, it would seem that he reported to his employer that he was a DC resident. It really depends on what he believed his residency status was during the time he worked in DC. If he was an Ohio student at the same time he worked, he would be considered an Ohio resident.
You must file a DC tax return if:
- You
were a resident of the District of Columbia and you were required to file
a federal tax return.
- Your
permanent residence was in the District of Columbia for either part of or
the full taxable year.
- You
lived in the District of Columbia for 183 days or more during the taxable
year, even if your permanent residence was outside the District of
Columbia.
- You
were a member of the armed forces and your home of record was the District
of Columbia for either part of or the full taxable year.
- You
are the spouse of an exempt military person or of any other exempt person
such as a nonresident presidential appointee or an elected official.
https://otr.cfo.dc.gov/page/individual-income-tax-filing-faqs
[Edited 03.24.18 | 9:51AM]
