The instructions for the D-30 say that it has to be filed if there is gross income of $12,000 or more from DC sources. My client is a DC resident who did some consulting work for total of $20,000, but half the income was earned from home office in DC and the other half was earned in Arizona. Since she's a DC resident is it all considered DC source, so we have to file the D-30? or can I claim that only $10,000 is DC source and she doesn't have to file the D-30? I appreciate any insight - thanks! Also, if I do have to file the D-30 is the home office expense as calculated on the IRS 8829 deductible on the D-30?