To file tax returns for individuals in Washington D.C., Maryland, and Virginia, here are the filing requirements for each jurisdiction:
District of Columbia (DC)
Residents and part-year residents must file if they:
Were a resident of the District of Columbia and required to file a federal income tax return.
Were a part-year resident of the District of Columbia.
Lived in the District of Columbia for 183 days or more during the year.
Were a member of the Armed Forces with a home of record in DC.
Were a spouse/domestic partner of an exempt military person or any other exempt person who meets any of the above requirements.
Form to use: Form D-40, Individual Income Tax Return.
Maryland
Residents must file if:
They are required to file a federal income tax return.
They received any income from Maryland sources.
Form to use:
Residents and part-year residents: Form 502, Resident Income Tax Return.
Nonresidents: Form 505, Nonresident Income Tax Return.
Virginia
Residents must file if:
They owe capital gains tax.
They are required to file a federal income tax return.
Form to use:
Residents: Form 760, Resident Income Tax Return.
Part-year residents: Form 760PY, Virginia Part-Year Resident Income Tax Return.
Nonresidents: Form 763, Virginia Nonresident Income Tax Return.
Important Notes:
Each state has its own deadlines and specific forms, so make sure to check the respective tax authority's website for the most current information.
If you have further questions or need assistance with specific cases, please feel free to reach out!