D.C. Mun. Regs. tit. 26, r. 26-A8901

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 26-A8901 - EXEMPT INDIVIDUALS

8901.1

An individual is an exempt individual, and is not required to maintain the minimum essential coverage specified in D.C. Official Code § 47-5102(a), for a month that includes a day with respect to which the individual:

(a) Was a non-citizen of the United States, meaning the individual was not a U.S. citizen or U.S. national for any day during the month and was either:

(1) A nonresident alien (within the meaning of Section 26 USC § 7701(b)(1)(B)) for the taxable year that includes the month; or

(2) Not lawfully present (within the meaning of 45 CFR § 155.20) on any day in the month;

(b) Was a U.S. citizen or a resident alien who was physically present in a foreign country or countries for at least three hundred thirty (330) full days during any period of twelve (12) consecutive months that included the applicable tax year;

(c) Was incarcerated;

(d) Was a member of an Indian tribe;

(e) Was enrolled in the D.C. HealthCare Alliance;

(f) Was a member of a health care sharing ministry;

(g) Was a member of a religious sect or division that is recognized by the United States Social Security Administration as conscientiously opposed to accepting any insurance benefits, including Social Security and Medicare; or

(h) Had a short coverage gap.

8901.2

An individual is treated as having minimum essential coverage for an entire month in which an individual is exempt under § 8901.1.

8901.3

If a calendar year includes more than one short coverage gap, the exemption provided by § 8901.1(h) only applies to the earliest short coverage gap.

8901.4

For purposes of applying § 8901.3 to the first taxable year, the months in the second taxable year included in the continuous period are disregarded. For purposes of applying § 8901.3 to the second taxable year, the months in the first taxable year included in the continuous period are taken into account.

8901.5

An individual is exempt from the District shared responsibility payment for the entire tax year if that individual is:

(a) A taxpayer who is:

(1) Twenty-one (21) years of age or older as of the last date of the tax year and whose household income, as defined in 9 DCMR § 3999.1(k), for the taxable year is equal to or less than an amount equal to two hundred twenty-two percent (222%)(or a percentage determined by the Mayor pursuant to D.C. Official Code § 47-5102(b)(2)(C) ) of the applicable federal poverty level as published annually by the Authority; or

(2) Twenty (20) years of age or younger as of the last date of the tax year and not claimed as a dependent by another taxpayer and whose household income, as defined in 9 DCMR § 3999.1(k), for the taxable year is equal to or less than an amount equal to three hundred twenty- four percent (324%)(or a percentage determined by the Mayor pursuant to D.C. Official Code § 47-5102(b)(2)(C) ) of the applicable federal poverty level as published annually by the Authority; or

(b) A dependent who is:

(1) Twenty-one (21) years of age or older as of the last date of the tax year and who can be claimed by a dependent of a taxpayer whose household income, as defined in 9 DCMR § 3999.1(k), for the taxable year is equal to or less than an amount equal to two hundred twenty-two percent (222%)(or a percentage determined by the Mayor pursuant to D.C. Official Code § 47-5102(b)(2)(C) ) of the applicable federal poverty level as published by the Authority; or

(2) Twenty (20) years of age or younger as of the last date of the tax year and who can be claimed by a dependent of a District taxpayer whose household income, as defined in 9 DCMR § 3999.1(k), for the taxable year is equal to or less than an amount equal to three hundred twenty- four percent (324%) (or a percentage determined by the Mayor pursuant to D.C. Official Code § 47-5102(b)(2)(C) ) of the applicable federal poverty level as published by the Authority.

(c) For purposes of determining the applicable federal poverty level for this section, the number of persons in a family shall include:

(1) For taxpayers with the District income tax filing status of single, head-of-household, qualifying widow(er) or married filing separately, the taxpayer and all dependents claimed by the taxpayer; or

(2) For taxpayers with the District income tax filing status of married filing jointly, registered domestic partners filing jointly, married filing separately on the same return, and registered domestic partners filing separately on the same return, the taxpayer, the taxpayer's spouse or registered domestic partner, and all dependents claimed by the taxpayer and his or her spouse or registered domestic partner.

D.C. Mun. Regs. tit. 26, r. 26-A8901

Final Rulemaking published at 67 DCR 1236 (2/7/2020)