Beginning in 2019, most District taxpayers must maintain qualifying health coverage, get an exemption or pay a penalty. This is modeled on the federal individual shared responsibility requirement that was in effect prior to 2019.

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 that are required to file information returns (Form 1095-B or Form 1095-C) with the IRS must also file information returns with OTR for that same tax year.

For tax years beginning after December 31, 2019, the deadline is 30 days after the IRS deadline for submitting 1095-B or 1095-C forms, including any extensions granted by the IRS. For tax year 2020, information returns (Form 1095-B or Form 1095-C) will be due to OTR on April 30, 2021.

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