Does state residency continue while serving as a federal political appointee in DC

[reformedattorney]

I would welcome advice about a potential situation. I am a resident of Washington State. If I were to accept a federal political appointment in Washington DC [non-career, non-permanent] and maintain a residence in Washington State [including drivers license & voter registration], would I remain a resident of WA for federal and state tax filing status? Would I file non-resident returns in DC, VA or MD for federal earnings [wherever I end up renting an apartment while serving in the political job] and be subject to WA state tax regulations for other income including deferred comp payments? Thank you for any advice you can provide -- I appreciate your help.

[Anonymous]

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

[reformedattorney]

I appreciate your very thorough response. I took a look at DC Form D-4A and saw this language:

Your permanent residence is outside DC during all of
the tax year and you do not reside in DC for 183 days or
more in the tax year.

During federal service, would I have to make sure I was not in DC for 183 days or more?

Thanks for the help.

[TomD8 · Accepted solution]

The issue isn't whether you are "in DC" for 183 days or more.  DC will regard you as a resident for tax purposes if you maintain a place of abode in the District for 183 days or more.

See "What is the meaning of Statutory Residency?" in this web reference:

https://otr.cfo.dc.gov/page/audit-division-frequently-asked-questions#:~:text=Section%2047%2D1801.04...

If you live in MD or VA, you'll be subject to their definitions of residency - which you can find on each state's tax website.  Read the definitions carefully; "residency audits" are not uncommon.