District of Columbia and the Moved mid-year Question: Every State Pair
Which state taxes you if you moved to or from District of Columbia. All 100 state pairs for moved mid-years, with exemption forms and sources.
District of Columbia at a glance
| District of Columbia | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | 2 (Form D-4A) |
| Convenience rule | No |
| Nonresident return | None — nonresidents exempt |
| Part-year return | Form D-40 (part-year resident) |
| Credit for other-state tax | Schedule U (Form D-40) |
| Nonresident safe harbour | Not applicable |
| Local income tax | No |
| Revenue department | District of Columbia Office of Tax and Revenue |
| Last verified |
Moved from District of Columbia — all 50 outbound pairs
You moved away from District of Columbia. Pick the state you moved to.
| Moved to | Answer |
|---|---|
| Alabama | Two part-year returns |
| Alaska | One part-year return — the state you left |
| Arizona | Two part-year returns |
| Arkansas | Two part-year returns |
| California | Two part-year returns |
| Colorado | Two part-year returns |
| Connecticut | Two part-year returns |
| Delaware | Two part-year returns |
| Florida | One part-year return — the state you left |
| Georgia | Two part-year returns |
| Hawaii | Two part-year returns |
| Idaho | Two part-year returns |
| Illinois | Two part-year returns |
| Indiana | Two part-year returns |
| Iowa | Two part-year returns |
| Kansas | Two part-year returns |
| Kentucky | Two part-year returns |
| Louisiana | Two part-year returns |
| Maine | Two part-year returns |
| Maryland | Two part-year returns |
| Massachusetts | Two part-year returns |
| Michigan | Two part-year returns |
| Minnesota | Two part-year returns |
| Mississippi | Two part-year returns |
| Missouri | Two part-year returns |
| Montana | Two part-year returns |
| Nebraska | Two part-year returns |
| Nevada | One part-year return — the state you left |
| New Hampshire | One part-year return — the state you left |
| New Jersey | Two part-year returns |
| New Mexico | Two part-year returns |
| New York | Two part-year returns |
| North Carolina | Two part-year returns |
| North Dakota | Two part-year returns |
| Ohio | Two part-year returns |
| Oklahoma | Two part-year returns |
| Oregon | Two part-year returns |
| Pennsylvania | Two part-year returns |
| Rhode Island | Two part-year returns |
| South Carolina | Two part-year returns |
| South Dakota | One part-year return — the state you left |
| Tennessee | One part-year return — the state you left |
| Texas | One part-year return — the state you left |
| Utah | Two part-year returns |
| Vermont | Two part-year returns |
| Virginia | Two part-year returns |
| Washington | One part-year return — the state you left |
| West Virginia | Two part-year returns |
| Wisconsin | Two part-year returns |
| Wyoming | One part-year return — the state you left |
Moved to District of Columbia — all 50 inbound pairs
The work is in District of Columbia. Pick where you moved from.
| Moved from | Answer |
|---|---|
| Alabama | Two part-year returns |
| Alaska | One part-year return — the state you moved to |
| Arizona | Two part-year returns |
| Arkansas | Two part-year returns |
| California | Two part-year returns |
| Colorado | Two part-year returns |
| Connecticut | Two part-year returns |
| Delaware | Two part-year returns |
| Florida | One part-year return — the state you moved to |
| Georgia | Two part-year returns |
| Hawaii | Two part-year returns |
| Idaho | Two part-year returns |
| Illinois | Two part-year returns |
| Indiana | Two part-year returns |
| Iowa | Two part-year returns |
| Kansas | Two part-year returns |
| Kentucky | Two part-year returns |
| Louisiana | Two part-year returns |
| Maine | Two part-year returns |
| Maryland | Two part-year returns |
| Massachusetts | Two part-year returns |
| Michigan | Two part-year returns |
| Minnesota | Two part-year returns |
| Mississippi | Two part-year returns |
| Missouri | Two part-year returns |
| Montana | Two part-year returns |
| Nebraska | Two part-year returns |
| Nevada | One part-year return — the state you moved to |
| New Hampshire | One part-year return — the state you moved to |
| New Jersey | Two part-year returns |
| New Mexico | Two part-year returns |
| New York | Two part-year returns |
| North Carolina | Two part-year returns |
| North Dakota | Two part-year returns |
| Ohio | Two part-year returns |
| Oklahoma | Two part-year returns |
| Oregon | Two part-year returns |
| Pennsylvania | Two part-year returns |
| Rhode Island | Two part-year returns |
| South Carolina | Two part-year returns |
| South Dakota | One part-year return — the state you moved to |
| Tennessee | One part-year return — the state you moved to |
| Texas | One part-year return — the state you moved to |
| Utah | Two part-year returns |
| Vermont | Two part-year returns |
| Virginia | Two part-year returns |
| Washington | One part-year return — the state you moved to |
| West Virginia | Two part-year returns |
| Wisconsin | Two part-year returns |
| Wyoming | One part-year return — the state you moved to |
District of Columbia in the other situations
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07