DC Releases Specifications for Health Care Information Returns

Robert Beck
February 18, 2021

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. 


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Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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