District of Columbia - ACA 1095 State filing requirements

Last modified 6/8/2023 2:54:10 AM EST

The District of Columbia mandates the employers and insurers who provide Minimum Essential  Coverage (MEC) to DC residents to file Form 1094-B/C and 1095-B/C with the state and distribute the form copy to the corresponding recipient.

In addition to 1095 filing, the District of Columbia requires employers/insurers to file a transmittal Form 1094. TaxBandits supports the e-filing of Form 1095 and Transmittal Form 1094 with both the Federal and the District of Columbia state and distributes employee copies.

What 1095 forms are to be filed

• Form 1094-B - Transmittal of Health Coverage Information Returns
• Form 1095-B - Health Coverage
• Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
• Form 1095-C - Employer-Provided Health Insurance Offer and Coverage

Due Date

• The deadline to distribute recipient copies of Form 1095-B/C is March 3, 2025.
• The deadline to file Form 1095-B/C with the Office of Tax and Revenue is April 30, 2025.

Mailing Address

The District of Columbia does NOT support the paper filing of Form 1095 B and 1095-C. Therefore, you must e-file ACA Form 1095 with the District of Columbia.