Moving to District of Columbia: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

Deadline: Online or mail applications must be received by the 21st day before the election; in person, by the day before early voting starts

You must be a U.S. citizen, a District resident, 16 or older to register, and not claim voting residence or the right to vote in another state or territory. You may not vote in a District election unless you have been a resident for at least 30 days before it. Register or update online, by mail, email or fax, or in person. If the deadlines have passed you can still register during early voting or on Election Day (same-day registration) with proof of residence showing your name and current District address.

Keep as proof: Voter registration confirmation

Applies if you drive

Deadline: After living in the District for 60 days

DC DMV says that if you live in the District for 60 days or more and drive in public space, DC law requires a DC driver license. You need original proof of identity, Social Security, and DC residency.

Keep as proof: Copy of the DC license

Applies if you own a vehicle

Deadline: 60 calendar days from the date you begin to live in DC

DC DMV says that if you move to the District you have 60 calendar days from the date you begin to live in DC to register your vehicle. You must first convert your out-of-state driver license to a DC license (or get a DC non-driver ID). DC requires proof of valid DC insurance and, where applicable, a DC vehicle inspection certificate.

Keep as proof: DC registration and insurance card

Applies if you own a home

Deadline: File October 1 through March 31 for the full tax year; April 1 through September 30 for half

File an application with OTR for the homestead deduction on a home that qualifies as a homestead. Applications filed October 1 through March 31 get the deduction for the entire tax year. Applications filed April 1 through September 30 get half of the deduction for the second installment only.

Keep as proof: OTR approval notice for the homestead deduction

A DC resident for income tax is an individual domiciled in the District at any time during the year, or someone who maintains a place of abode in the District for an aggregate of 183 days or more, whether or not domiciled here. Short or temporary absences do not change domicile or abode.

Keep as proof: Lease or deed, DC license, voter registration

Deadline: April 15 following the tax year

Part-year residents file Form D-40 and prorate the standard deduction and applicable credits. For someone who is a resident for less than a full 12 months the standard deduction is prorated by the number of months as a resident. File by April 15.

Keep as proof: Filed D-40 and move-in date records

DC counts you as a resident if you maintain a place of abode in the District for an aggregate of 183 days or more, so a daily log is the proof.

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

Applies if you own a home

Deadline: Within 30 days after the change in eligibility

If your property no longer qualifies as a homestead, the applicant must notify the Mayor of the date of the change in eligibility within 30 days. If you do not, the deduction is rescinded for each tax year and penalty and interest are added.

Keep as proof: Copy of the notice to OTR

Anyone domiciled in the District at any time during the taxable year is a DC resident for that year. Short or temporary absences are not treated as changing your domicile.

Keep as proof: New-state lease or deed, license and voter registration with dates

Deadline: April 15 following the tax year

Use Form D-40 and prorate the standard deduction and applicable credits for the months you were a resident. The return is due April 15.

Keep as proof: Filed D-40 and departure date records

Applies if you keep your old home

DC counts you as a resident if you maintain a place of abode in the District for an aggregate of 183 days or more. The statute counts the days the abode is maintained, not the days you are there, so keep the lease or ownership records along with your day log.

Keep as proof: Day log (iReside), plus the lease or ownership records for the DC abode