Questions & Answers

What is a Statutory Resident?

An individual is a DC statutory resident if he/she maintained a place of abode in DC for an aggregate of 183 days or more days during the taxable year, even though not domiciled in DC. The period of residency does not have to be consecutive days. In determining whether an individual has maintained a place of abode in DC for 183 or more days, temporary absences from the DC residence i.e. vacations, hospitalization, business trips, and the like, shall be considered as periods of District residency.

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.

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