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Washington DC Non-Resident

I don't know if any of you East-Coast tax preparers do DC Non-Resident returns (D-40B) or not, but here it goes:


Does DC want proof of non-residence, or proof of permanent residence elsewhere

The problem is my client (a friend) is probably considered itinerant.


The instructions for the DC residents says that resident is an "individual whose permanent legal residence is within the District during the taxable year); or You maintained a place of residence in DC for a total of 183 days or more during 2013 even if your permanent residence was outside DC"

http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2013D-40D-40-EZBOOKLE...


However, the brief note on the bottom of the non-resident form seems to indicate they want to establish permanent residence elsewhere.

"A nonresident is anyone whose permanent home was outside DC during all of 2013 and who did not live in DC for a total of 183 days or more during 2013."

http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2013D-40B110713.pdf


Taxpayer was in DC on a temporary W-2 job for 90 days.  If a nonresident, all withholding is refunded.  We can easily establish she is not a permanent resident in DC (less than 183 days, living in various hotels).

However, it is quite challenging to establish permanent residence anywhere.  Mailing addresses in Minnesota (parent's house and a PO BOX near other parent's house), but spends lots of time (6-8 months a year) in Asia doing missionary work (but on temporary 'vacation' visas).

Wife does various contract or short temporary jobs throughout US (or sometimes in Asia via computer), and except for 2013, they come to Minnesota to work the 'harvest' for various farms.


Does anybody have any thoughts?  Will DC be okay with refunding all withholding to a non-resident, even though they don't really have a permanent residence elsewhere?

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    Good luck. Without showing residency elsewhere, preferably with another state tax return, I don't expect good things will come.I t is very hard to get money from DC under normal circumstances. How much money are you talking about? What if you do a part-year DC return for the 90 days?

    • It's over $3600, which would be ALL refunded if a nonresident.  If it's a part year return, the DC income will be taxed ($46,000), so the refund would be dramatically reduced or eliminated
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