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Moved from Indiana to District of Columbia Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Indiana for the first part of the year, District of Columbia for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.

Last verified

Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.

What you file

  1. 1Part-year return · IndianaForm IT-40PNR

    File a Indiana part-year return covering the months you lived in Indiana. A part-year resident of Indiana reports the income received while a Indiana resident, plus any Indiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-year return · District of ColumbiaForm D-40 (part-year resident)

    File a District of Columbia part-year return covering the months you lived in District of Columbia. A part-year resident of District of Columbia reports the income received while a District of Columbia resident, plus any District of Columbia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

The two states, side by side

 IndianaDistrict of Columbia
Taxes wagesYes — flatYes — graduated
Reciprocity partners5 (Form WH-47)2 (Form D-4A)
Convenience ruleNoNo
Nonresident returnForm IT-40PNRNone — nonresidents exempt
Part-year returnForm IT-40PNRForm D-40 (part-year resident)
Credit for other-state taxSchedule 6 (Form IT-40PNR)Schedule U (Form D-40)
Nonresident safe harbourNone publishedNot applicable
Local income taxYesNo
Revenue departmentIndiana Department of RevenueDistrict of Columbia Office of Tax and Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in District of Columbia and working in Indiana gives:Two part-year returns.

District of Columbia to Indiana →

Same two states, different situation

The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.

Other Indiana pairs

Questions people actually ask

I moved from Indiana to District of Columbia mid-year. Do I have to file in both states?

Indiana for the first part of the year, District of Columbia for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.

How do I split my income between Indiana and District of Columbia?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Indiana resident belongs on the Indiana return and income received afterwards on the District of Columbia return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.

How current is this?

The Indiana and District of Columbia rules on this page were last checked against Indiana Department of Revenue and District of Columbia Office of Tax and Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.

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.