Washington DC Individual Mandate

Washington DC requires residents to maintain health insurance and employers must file 1095 information annually.

Washington DC Individual Mandate

The Washington DC Individual Taxpayer Health Insurance Responsibility Requirement - also known as the Washington DC individual mandate - requires residents to maintain health insurance for tax years ending on or after December 31, 2019. You can read more about the law on the DC Law Library website.

The law also introduces ACA-like reporting requirements for “applicable entities.” In this case, an applicable entity is “an employer or other sponsor of an employment-based health plan or an insurance issuer or carrier licensed to or otherwise authorized to offer minimum essential coverage.”

Applicable Entities

The following applicable entities are required to file information returns with the Washington DC Office of Tax and Revenue (OTR):

  • Employers or other sponsors of employment-based health plans, including governmental agencies, that covered at least fifty (50) full-time employees, including at least one employee who was a District resident, during the applicable calendar year.
  • Persons, including governmental agencies, who provided minimal essential coverage to a District resident during the applicable calendar year.
  • An insurance issuer or carrier licensed to or otherwise authorized to offer minimum essential coverage in the District during the applicable calendar year.

At this time, it is unclear if the filing requirements apply to employees covered under an insured plan. Because insurance carriers are required to file returns, any information provided by employers would be redundant and seemingly unnecessary.

Reporting Deadline

The reporting deadline for the tax year ending December 31, 2019, is June 30, 2020

Need Help Filing?

UnifyHR can help employers meet their Washington DC individual mandate filing requirements. If you need help, fill out our simple form below and we’ll be in touch.
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