DC ACA Filing Requirements – TY 2023

DC ACA Filing

The District of Columbia requires all District residents to have Minimum Essential Coverage for themselves and dependents or pay a tax penalty. The DC law also requires employers to submit an information return regarding Minimum Essential Coverage to the DC Office of Tax and Revenue. Continue reading to learn more about updates to DC ACA Filing.

DC ACA Filing Requirements

If you are an employer of at least 50 employees, and at least one DC resident, or if you provide Minimum Essential Coverage to at least one DC resident, ACA filing is required. These employers must sign up and electronically file information returns with the DC Office of Tax and Revenue.  

Out-of-State Employers

Employers outside of DC who employ DC residents have the same ACA filing requirements as businesses within the District, even if the employer does not withhold and report DC taxes. If you are an employer outside of the District, you must ensure that DC receives any required 1095 documents for each DC resident you employ. 

What data format will be required?

The official specifications have not been released, but the format is expected to be in .txt format instead of .xml, so this may differ from the standard filing format. More detailed specifications are expected to be released on October 20th.

What are the deadlines for DC ACA filings?

Traditionally, the deadlines for D.C. ACA filings are as follows:

  • The deadline to furnish forms to recipients is March 2nd
  • The deadline to file your D.C. ACA forms is April 30th

Learn more about the DC ACA Filings today!


Employers must keep these ACA state requirements in mind when completing their filings. It’s imperative that employers ensure that these state requirements and federal requirements are met prior to each applicable deadline.

Once you have submitted your ACA filings federally and to the applicable states, have received an “accepted” status, and have furnished employee copies, then it sounds like you have fulfilled all of your ACA requirements.

If you’re looking for more information on ACA Summary Forms 1094-B and 1094-C to determine which type you need to file, download our Understanding ACA Summary Forms Guide here:

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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