D.C. Mun. Regs. tit. 9, r. 9-3701

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-3701 - FACTORS IN DETERMINING RESIDENCE

3701.1

Factors which may be relevant in determining whether or not a decedent was a resident or nonresident for purposes of the Act include, by way of illustration and not by way of limitation, the following:

(a) The intent of decedent to establish a domicile as evidenced by writings of decedent, such as a will;

(b) The location and nature of a permanent dwelling maintained by decedent;

(c) The purpose of the decedent's presence in the District;

(d) Commitments and acts indicating domicile, including the following:

(1) Voter registration;

(2) Vehicle registration;

(3) Place of filing income tax returns;

(4) Address customarily used;

(5) Claiming or filing homestead exemption;

(e) The situs of a decedent's assets, major business interests or sources of livelihood;

(f) Participation in fraternal, religious and social organizations; and

(g) The amount of time spent by the decedent in various locales.

3701.2

When a claim is made that the residence of the decedent was outside the District, the taxpayer shall have the burden of showing nonresidence.

D.C. Mun. Regs. tit. 9, r. 9-3701

Final Rulemaking published at 35 DCR 2353, 2354 (April 1, 1988)