Anonymous wrote:kids in college out of dc, no longer own property in dc
How long will you be staying in DC during the year and where will you stay?
If staying with family or friends or in a hotel or Airbnb, never for more than a few weeks at a time, and not working in DC, you are fine.
If you will have any kind of permanent address and will be working in DC, they can and will come after you.
The fact that you are asking this question indicates to me that you are doing something shady, like maybe transferred title in your house to one of your kids or are renting an apartment in their name, but will be living there much of the year, working in DC, and just spending a few months of the year at a vacation home you intend to claim as your domicile. If that's your plan, it's tax fraud and I sincerely hope you get caught and gave a steep penalty.
If you don't want to pay taxes in DC, by all means, move away.