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

Two part-year returnsBoth states claim the income

Answer

Both states want a return, but neither taxes the whole year. Moving from Missouri to District of Columbia splits the tax year at the date your residency changed: a Missouri part-year return covers everything before it, a District of Columbia part-year return everything after. Income is assigned by when it was received.

Last verified

A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.

What you file

  1. 1Part-year return · MissouriForm MO-1040 with Form MO-NRI

    File a Missouri part-year return covering the months you lived in Missouri. A part-year resident of Missouri reports the income received while a Missouri resident, plus any Missouri-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

 MissouriDistrict of Columbia
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNone2 (Form D-4A)
Convenience ruleNoNo
Nonresident returnForm MO-1040 with Form MO-NRINone — nonresidents exempt
Part-year returnForm MO-1040 with Form MO-NRIForm D-40 (part-year resident)
Credit for other-state taxForm MO-CRSchedule U (Form D-40)
Nonresident safe harbourNone publishedNot applicable
Local income taxYesNo
Revenue departmentMissouri 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 Missouri gives:Two part-year returns.

District of Columbia to Missouri →

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 Missouri pairs

Questions people actually ask

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

Both states want a return, but neither taxes the whole year. Moving from Missouri to District of Columbia splits the tax year at the date your residency changed: a Missouri part-year return covers everything before it, a District of Columbia part-year return everything after. Income is assigned by when it was received.

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

By when you received it, measured against the date your domicile actually changed. Income received while you were a Missouri resident belongs on the Missouri 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 Missouri and District of Columbia rules on this page were last checked against Missouri 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.