Who must file a DC individual income tax return?

You must file a 2011 DC individual income tax return if:

• You were a DC resident in 2011 and were required to file a federal income tax return, or
  
  
• You maintained a place of residence in DC for a total of 183 days or more during 2011 even if your permanent residence was outside DC, or
  
  
• You were a member of the U.S. armed forces and DC was your home of record for all or part of 2011, or
  
  
• You are the spouse/registered domestic partner of an exempt military person or another exempt person, such as a non-resident presidential appointee and you meet any of the above requirements.