Am I considered a nonresident of the District of Columbia?
You are a nonresident of DC if your permanent home was outside of DC during all of 2025, and you didn't live in DC for 183 days (about 6 months) or more during 2025.
If you are the spouse of a military member and you are a resident of another state and need to file a nonresident return, include DD Form 2058 with your nonresident return (D-40B) when you print off and mail it.
If you lived in DC for 183 days or more, but less than the whole year, you are a statutory resident.
A statutory resident is a full-year resident under DC law and, therefore, must file a tax return reporting his/her entire income for the taxable year.
If you are the spouse of a military member and you are a resident of another state and need to file a nonresident return, include DD Form 2058 with your nonresident return (D-40B) when you print off and mail it.
If you lived in DC for 183 days or more, but less than the whole year, you are a statutory resident.
A statutory resident is a full-year resident under DC law and, therefore, must file a tax return reporting his/her entire income for the taxable year.
