US-DC

District of Columbia tax residency rules

Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)

Rules tracked by Tax Days

  • DC 183-Day Rule

    Type
    Day Count
    Threshold
    183 days
    Period
    Calendar year (Jan 1 – Dec 31)

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

    DC considers you a statutory resident if you maintain an abode and spend 183+ days in the District.

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