| Day line | 183 or more + home |
|---|---|
| Type of test | Day count with a home test |
| Home in the state required | Yes |
| Law | D.C. Code § 47-1801.04 |
| Official source | otr.cfo.dc.gov |
What it means
Statutory residency tests apply on top of domicile. You can be domiciled elsewhere and still be taxed as a resident if you meet the test.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Connecticut: more than 183 + home
- Delaware: more than 183 + home
- Georgia: 183 or more
- Idaho: more than 270 + home
Questions
How many days can I spend in District of Columbia without becoming a resident?
If you keep a place of abode in the District for a total of 183 days or more during the year, you're a resident. The test looks at how long you maintain the abode, so track the home as well as your presence. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in District of Columbia count?
Most states with a day test count any part of a day in the state. Check the state's guidance for its exceptions.