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April 11, 2019
Question

I'm active duty military with Florida as my state of Residency and Home of Record. I am stationed in VA, but lived in DC for 2018. I had a second job in DC. Do I complete a non-resident form? Or Part year resident?

  • April 11, 2019
  • 1 reply
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The instructions say "A DC taxpayer present in DC for 183 days or more and not domiciled in DC during the tax year is a part-year resident for the period present in DC."  I am not domiciled in DC, but I did live there in an apartment for the whole year because I'm stationed here.  I made 16,000 in my second job.  On a DC non-resident form, you get all taxes paid back, and are supposed to pay to your home state.  My home state of FL does not have income tax.  So, do I really just get all of those paid taxes back? 

 

The form says: 

I declare that during the taxable year shown above I either
commuted on a daily basis from my place of residence to work in the District of Columbia (DC) or I was
a domiciliary or legal resident of the state listed and my only income from sources within DC was from
wages and salaries, which are subject to taxation by (enter the 2 letter state abbreviation for your
domiciliary or legal state of residency). I did not maintain a place of abode in DC for a total time of
more than 183 days. (see instructions). DC tax was erroneously witheld from salary and wages paid to
me by my employer."
 
Well, I did maintain a place of abode for 183 days.  Right?  I'm not sure what to do!

    1 reply

    Carl11_2
    April 25, 2019

    For the active duty military member stationed outside of their HOR for any period of time (be it months, years or even decades) you are not under any circumstances a resident of any type (full year or part year) of the state you are stationed in outside of your HOR unless you take physical and intentional action with the intent to establish residency in that other state and change your HOR with the military. Period. You will file a non-resident tax return if the state you are stationed in/worked in actually taxes personal income. Additionally, you will only pay taxes on the "NON" military income that you actually earned in the state you are being taxed by.