Am I considered a full-year resident of the District of Columbia?
You are a full-year DC resident if (A) your permanent legal residence was within the District and you did not change your legal residence during 2025, or (B) you maintained a place of abode in the District of Columbia during all of 2025 for a total of 183 days or more, even if it wasn't your permanent legal residence (also known as a statutory resident).
If you changed your legal residence during 2025, moving into or out of DC with the intent to remain in your new residence, you are considered a part-year resident of DC.
NOTE: A temporary absence (even a lengthy one) from your permanent home in DC does not make you a part-year resident. If you lived in DC for less than 183 days (about 6 months) while maintaining a permanent home outside of DC, you are considered a nonresident.
If you changed your legal residence during 2025, moving into or out of DC with the intent to remain in your new residence, you are considered a part-year resident of DC.
NOTE: A temporary absence (even a lengthy one) from your permanent home in DC does not make you a part-year resident. If you lived in DC for less than 183 days (about 6 months) while maintaining a permanent home outside of DC, you are considered a nonresident.
