Domicile is a person’s permanent place of dwelling. It is a legal relationship between a person and a locality. It may or may not be of the same meaning as the term ‘residence’.
The concept of domicile has different meanings in different context. For purposes of jurisdiction, “domicile” means a legal residence which is the place where a person has fixed dwelling with an intention of making it his/her permanent home.
Domicile is a combination of two factors namely, residence and intent to remain. As the term domicile includes residence, the scope and significance of the term domicile is larger than the term residence. An individual may have several residences whereas; s/he will have only one domicile. Domicile is more used in reference to personal rights, duties and obligations.
Residency is a more flexible concept than domicile, and permanency is not a requirement for residency. Even a temporary and transient place of dwelling can qualify as a residence.
based on your statements you would be considered domiciled in Wa state. As I understand it Wa does not have a personal income tax.
DC, VA, & MD each have different rules concerning residency status. it can get more complicated. You could reside in VA but work in DC.
DC's special rule
If you work in D.C. and are a resident of any other state at all, you don't have to file a tax return in D.C. You can submit exemption Form D-4A, a Certificate of Nonresidence, to your employer. But this only works in reverse with two states: Maryland and Virginia. If you live in D.C. but work in either of these states, you do not have to file a nonresident return there
MD's special rule
If you work in Maryland and are a resident of the District of Columbia, Pennsylvania, Virginia, or West Virginia, submit exemption Form MW 507 to your employer.
VA's special rule
Virginia has reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia. Submit exemption Form VA-4 to your Virginia employer if you live in one of these states and work in Virginia
