A taxpayer is considered a nonresident of DC if their permanent home was outside of DC for the entire year and they maintained a place of abode in DC for fewer than 183 days during the year.
DC nonresidents are not required to file a DC return. A taxpayer working in DC but residing in another state is not subject to DC income tax.
Nonresidents may request a refund of DC tax erroneously withheld or DC estimated payments made in error by filing Form D-40B, Nonresident Request for Refund. This form can be completed and printed at the DC OTR website.
The DC nonresident return cannot be electronically filed; it must be printed and mailed.
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