3701. FACTORS IN DETERMINING RESIDENCE

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