Claiming Domicile in PA & Statutory Residency in DC

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I am claiming domicile in PA, but maintain an apartment in DC. Since I intend to spend than 183 days at the apartment in DC a year I believe I have to claim statutory residency in DC. Will my income be taxed twice?

ErnieS0

Alumni - Intuit

Yes. Your income will be taxed twice but you can claim credit on your D.C. return for tax paid to Pennsylvania.

The DC Official Code describes a statutory resident as any individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether or not such individual is domiciled in the District.

The District allows credit on income and fiduciary tax returns for taxes paid to other states on incomes taxed by the District. However, the amount of the credit may not be equal to the amount of the tax paid by the taxpayer to the other states.

Learn more at Audit Division - Frequently Asked Questions.

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axl_rose

Level 2

Does this apply to NC as well?

I have a permanent domicile and all my income is generated in NC. I own a home in VA that I spend less than 183 days a year at. I have NO income generated in VA.

Do I need to file in both states AND will I be taxed twice?

ErnieS0

Alumni - Intuit

No you do not need to file a Virginia income tax return—and no—you will not be taxed twice.

Your situation is different. Your permanent domicile is North Carolina and all your income is generated in the Tarheel state. Therefore, you have no VA income. And do not need to file a VA return.

@AmyWillow had a permanent home in Pennsylvania but earned income in Washington D.C. On top of that, D.C. enacted special rules about statutory residency.

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