It depends. You must file a DC tax return if you meet any of these requirements:
- You were a resident of the District of Columbia and you were required to file a federal tax return.
- You maintained a place of abode in DC for a total of 183 days or more even if your permanent home was outside of DC;
- You were a part-year resident of DC
- You were a member of the United States (U.S.) armed forces and your home of record was the District of Columbia for either part of or the full taxable year;
- You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official;
- If you want to receive a refund of DC taxes withheld during the year, or if you qualify for and want to receive a refund for a refundable credit.
Here is a link to the DC Department of Revenue for more information: DC Department of Revenue
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