Frequently Asked Question 387

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Who must file a DC individual income tax return?

You must file a 2009 DC individual income tax return if:

  • You were a DC resident in 2009 and were required to file a federal income tax return, or

  • You maintained a place of residence in DC for a total of 183 days or more during 2009 even if your permanent residence was outside DC, or

  • You were a member of the U.S. armed forces and DC was your home of record for all or part of 2009, or

  • You are the spouse/registered domestic partner of an exempt military person or another exempt person, such as a non-resident presidential appointee and you meet any of the above requirements.