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[quote=Anonymous][quote=Anonymous]Legal residence - (law) the residence where you have your permanent home or principal establishment and to where, whenever you are absent, you intend to return; every person is compelled to have one and only one domicile at a time; [/quote]

If you look at the General Instructions on the most recent version of the D-40EZ/D-40 form DC Tax uses, you see that DC income tax must be paid if a taxpayer "maintained a place of residence in DC for a total of 183 days or more." No definition of place of residence provided.  The wording leaves the door open to a variety of means of establishing and maintaining place of residence in this government town. Because many DC citizens are in fluid residency situations, due to the political cycle and the large federal work force working in and around the District (with some agencies and the military posting their employees to states and other countries at short notice), DC law on domicile is appropriately flexible. This isn't the case in many states.

General Instructions for D-40EZ/D-40
__________________________________________
Who must file a DC Income tax return?
You must file a 2018 DC Individual Income tax return if:
• You were a District of Columbia (DC) resident in 2018 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 2018 even if your permanent residence was
outside DC (see instructions for part-year residents, page 25); or
• You were a member of the United States (US) armed forces and DC
was your legal residence for tax purposes for all or part of 2018.[/quote]

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