My daughter's residence is in Florida. She did an internship in the summer in D.C., followed by enrolling in her college's D.C. fall semester program. During that time, she lived in her college's dormitory. She earned money in both the summer and fall. In the fall she lived in a rented apartment but, as stated, she lived in a dormitory. She is entitled to a refund of her D.C. taxes but we need help in figuring out the difference in taxes for the time she spent in a rented apartment in the summer versus the time she interned while earning money in the fall.
The D.C. tax form is either or as far as whether you were a resident or not. Can anyone untangle this for us?
If she had an abode in DC for more than 183 days during the year, she would have to file DC taxes. A dormitory is an abode for counting the number of days in DC.
If she did not live in DC for 183 days than she will qualify for the nonresident refund.
Thanks, but now I'm confused. An older post on this website said that, as a full-time student with residence in another state, she does not have to pay D.C. taxes. Note that she is still our dependent and her official residence is Florida.
Another source I found said that residence in a dormitory in D.C. while enrolled full-time in classes (which she was), does not count towards D.C. residence.
Still looking for clarification.
The issue here is whether she had an abode in the District of Columbia (DC). Although the definition of an abode is not addressed with much specificity in the DC tax regulations, one could interpret that to not encompass a college student who is there temporarily while maintaining a permanent residence elsewhere. I can't make that interpretation for you, but you can inquire about it to the DC Office of Tax and Revenue, their number is 202-727-4829.
Thanks for the contact info. I will follow up with them. My daughter's college has a D.C. fall semester program where students take courses and intern (required and counted as a course). They are also required to live in a college-provided "dorm" with other students and pay the college's regular housing cost.