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The District of Columbia (D.C.) requires that all D.C. residents have minimum essential coverage (MEC), have an exemption, or pay a penalty. Additionally, it requires that every applicable entity providing MEC to an individual must submit an information return to the D.C. Office of Tax and Revenue and provide a statement regarding the coverage to the individual.
An applicable entity is any employer or other sponsor of an employment-based health plan, or an insurance issuer. These include the following:
For purposes of reporting D.C. health insurance coverage, an individual is a D.C. resident if any of the following apply:
The same information that is filed with the IRS must be filed with D.C. This includes the following forms:
Filed by:
Consists of:
A 1094-B and its 1095-Bs MUST be filed together
Filed by:
Consists of:
A 1094-C and its 1095-Cs MUST be filed together
All filings must be submitted electronically through MyTaxDC.
Paper filings are not accepted.
Deadlines for D.C. ACA filings are as follows:
No, the OTR accepts the same ACA data that is filed with the IRS. However, if a filer chooses to remove data on non-D.C. residents, they must also submit an updated transmittal (Form 1094-B or Form 1094-C) along with their 1095 data.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.