Have Tax Questions? Ask a Tax Expert for Answers ASAP
Hi and welcome to Just Answer!If you move into DC in the middle of the tax year - you will be part year resident - and will be required to report your income after you move into DC.If you are temporary in DC and lived there less than 183 days - you will be treated as non-resident and are nor required to file DC tax return.
Please see for reference - http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/income_and_expense_2011/2010_d-40_d-40ez.with_line_23_correction_030211pdf.pdf You must file a 2010 DC individual income tax return if –• You were a District of Columbia (DC) resident in 2010 and were required to file a federal income tax return. (A resident is an individual whose permanent legal residence is within the District during the taxable year.), or• You maintained a place of residence in DC for a total of 183 days or more during 2010 even if your permanent residence was outside DC, or• You were a member of the U.S. armed forces and DC was your legal residence for tax purposes for all or part of 2010.
so by simply moving here at ANY time during the year I am a resident?
If "by simply moving" you change your residency - you become a resident.If you temporary move into DC and lived there less than 183 days - you will be treated as non-resident for tax purposes.
I am not formally changing my residency, I own a home in another state and am keeping my drivers license, voting, etc in that state. I will have two homes. The DC home I will live in for less than 183 days this year. But the job is long-term. So am I a resident? The definition above basically says resident=someone whose permanent legal residence is in DC. I do not know if that is true of me. I guess the question is what is a permanent legal residence
There is no strict definition of a "permanent legal residence."For tax purposes - A resident is an individual whose permanent legal residence is within the District during the taxable year.
You may decide where is your permanent legal residence.