Virginia + New Mexico + Washington, D.C.

[mgsjka]

For a person that lives in Washington, D.C. and commutes to work in-person full-time in Virginia, it seems like a Virginia state return is not required (given their specific tax circumstances).

If the person works remotely from New Mexico or Washington, D.C. for a few days a week, or a week here and there, do the person's state filing requirements change? At what point do they change?

[MaryK4]

Virginia and New Mexico have a reciprocity agreement, so you can file in your resident state for any work done in the nonresident state.  Because New Mexico is not reciprocal with DC, you would have to file a nonresident New Mexico return to report the earned you earned while working in New Mexico.  You will have to track how many days/how much income you earned in New Mexico if it is not indicated on your W2.  

If you are a New Mexico Nonresident, you must file here if you have a federal filing requirement and have income from any New Mexico source whatsoever.