Client lives in Mass but does construction in DC for 9 months in 2019. His company took out DC state withholding and MA withholding. How do I file the DC tax return?
DC does not have a nonresident return. Congress prohibits them from taxing nonresidents. Your client may be considered a part year resident based on the time spent in DC. Check the D-40 instructions.
DC-40 instructions tell you to file if:
You maintained a place of abode in DC for a total of 183 days or more during 2019 even if your permanent home was outside DC
If you want to receive a refund of DC taxes withheld or estimated payments made during the year