State Residency Rules → District of Columbia

District of Columbia Tax Residency Rules: The 183-Day Test

The rule in one paragraph

Maintaining a place of abode in the District for 183 days or more makes you a statutory resident — even if domiciled elsewhere.

The details

The 183 days attach to maintaining the abode, not physical presence — a DC apartment kept for half the year can create residency by itself. Tracked presence days are evidence, not the whole test.

What counts as a day in District of Columbia?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against District of Columbia’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home