State tax on Japanese diplomat living in Washington DC (A-1 visa)

[KTS2021]

Hello Community!

I am working on a return for a person (a spouse of a diplomat, has work permit and US-sourced earned income. 1040NR due to visa type; presence test does not apply for A-1 visa).  He lived in Washington DC for the entire 2024.  Is he considered DC resident for tax purpose?   

Thank you in advance for your help!

[sjrcpa]

No. He gets diplomatic immunity.

[BobKamman]

What?

Working for the embassy or consulate is one thing.  Working for the McDonald's across the street is another. 

A-1 / A-2: Dependents of foreign diplomatic personnel may be employed with prior DOS and CIS approval and are eligible for unrestricted temporary work authorization for the duration of the principal A-2s assignment. Those A-2s have EADs and may work, including self-employment.

[sjrcpa · Accepted solution]

I obviously read through that too quickly. I thought OP was referring to the diplomat.

Spouse is most likely taxable on their income.