District of Columbia recently released its tax year 2020 Specifications for Electronically filing DC Health Care Information Returns. The revision date is listed as 1/15/2021. Several minor changes have been made along with some more impactful ones. The most notable of these changes are detailed below:
• Added reminder that no format but pipe-delimited .txt files are the only type accepted for 1094/1095 submissions
• Added reminder that pipe symbol “|” is the identifier and separator between fields
• Added reminder to include one Form 1094-B and one or more Form(s) 1095-B or one Form 1094-C and one or more Form(s) 1095-C
• Notice that there is no manual entry option for 1094/1095 filing
• Reminder that a given file may only contain a single tax year
• The 2020 1094/1095 information return due date is April 30, 2021 (previously June 30 for 2019 tax year)
• 1095-B mapping was updated for line 8 to include the new code “G” – DC field name: Health Coverage Origin Cd
• 1095-C new line 14 codes 1L-1S added
• New fields for 1095-C added
o “Employee Age” – Used for the new ICHRA codes (1L-1Q) to determine affordability. This is located before the Plan Start Month on the form
o Line 17 “Zip Code” – Used for the new ICHRA codes (1L-1Q) (both Annual Coverage and each month)
• General updates and reformatting have been done for the instructions for registration and filing in the system
To view the complete specifications document, click here.
