State tax filing

Based on the FAQ I initially pointed, your child would need to have attend a licensed facility in DC:

"A child development facility is a center, home, or other structure that provides care and other services, supervision, and guidance for children, infants, and toddlers on a regular basis, regardless of its designated name. Child development facilities must be licensed by the District of Columbia. A list of licensed facilities can be found at <a rel="nofollow" target="_blank" href="http://childcareconnections.osse.dc.gov/MyChildCare/ProviderSearch">http://childcareconnections.osse...>. A child development facility does not include a public or private elementary or secondary school engaged in legally required educational and related functions or a licensed pre-kindergarten education program."