Q. If he worked , but no taxes were withdrawn there is no need to file anything for DC?
A. That is correct.
Generally, when a non resident has income in another state, he is required to file a non-resident return for the work state. But, DC is an exception. DC has a reciprocal agreement with all other states. Your student does have to report his DC income on his home state return (if he meets the filing threshold).
I believe the statement, "If the student's income was greater than $12,200 (if single) and they are required to file and Federal tax return, then Yes, they need to file a DC tax return", is not correct. .
