Moved from Texas to District of Columbia Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in District of Columbia. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to District of Columbia at the right date — a late switch leaves a balance due on the District of Columbia return.
Last verified
This move takes you into the state income tax system rather than out of it. Texas asked nothing of you; District of Columbia does, from the date your residency there begins.
What you file
- 1Part-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. Texas has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Texas | District of Columbia | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 2 (Form D-4A) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | None — nonresidents exempt |
| Part-year return | Not applicable | Form D-40 (part-year resident) |
| Credit for other-state tax | No income tax | Schedule U (Form D-40) |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Texas Comptroller of Public Accounts | District 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 Texas gives:One part-year return — the state you left.
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.
- W-2 commuter: Texas → District of ColumbiaNo state income tax either side
- Remote worker: Texas → District of ColumbiaNo state income tax on your wages
- 1099 contractor: Texas → District of ColumbiaClient state only, if you work there
Other Texas pairs
Questions people actually ask
I moved from Texas to District of Columbia mid-year. Do I have to file in both states?
A single part-year filing in District of Columbia. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to District of Columbia at the right date — a late switch leaves a balance due on the District of Columbia return.
How do I split my income between Texas and District of Columbia?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas return and income received afterwards on the District of Columbia return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Texas and District of Columbia rules on this page were last checked against Texas Comptroller of Public Accounts 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07