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.