What is my son's state of residence, the state where he took a temporary (2-year) job right after college, or his permanent residence during college?

[Steven-Herman]

My son went to college in Rhode Island and graduated in May, 2017. His permanent residence before and during college was California. In June, 2017 he moved to Washington DC to take a temporary job (2-years). He doesn't know what he will do or where he will live after that. 

Since the job is temporary, does his state of residence remain in California, or is it Washington DC?

[Vanessa · Accepted solution]

For the state of Washington DC, since he lived there more than 183 days would likely be considered a statutory resident of DC.  A temporary job is generally one that lasts less than a year, so this job would not be considered temporary.  

"Statutory residency is the residency requirement imposed by DC law(s) for tax-filing purpose(s).
Section 47-1801.04(17) of 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." https://otr.cfo.dc.gov/page/audit-division-frequently-asked-questions

[Steven-Herman]

Thank you!