My sister is in a PhD program in DC on the NSF fellowship (already a tax nightmare). She lived in DC from January to March 2nd, when she flew home to Maine for spring break. She then got stuck at home in Maine for basically the rest of the year (she went back to DC for a week in August to get her stuff). She paid rent on her house in DC through August, then sublet her room from September through the end of the year. It’s a sublet, not a replacement. She continued paying estimated quarterly taxes in DC because she kept thinking she’d be moving back soon.
Where should she file? Where is she domiciled? Does the fact shed have to file in Maine and potentially get fined for not paying quarterly taxes mean she should just stick with DC? Should she pay her 4th quarter taxes to Maine and act like she moved in September? Why is this system a nightmare and why won’t anyone give NSF recipients tax documents? (Last question is rhetorical).