D.C. Mun. Regs. tit. 9, r. 9-3902

Current through Register Vol. 71, No. 43, October 25, 2024

Rule 9-3902 - IMPOSITION OF DISTRICT SHARED RESPONSIBILITY PAYMENT

3902.1

Except as provided in § 3903, a District shared responsibility payment is imposed on an individual for any month for which:

(a) The individual is a nonexempt individual who does not have minimum essential coverage; or

(b) A dependent that may be claimed on the individual's District income tax return for the taxable year, except as provided in § 3903.5, is a nonexempt individual who does not have minimum essential coverage.

3902.2

In addition to § 3902.1, the following rules apply:

(a) If a nonexempt individual may be claimed as a dependent by more than one taxpayer in the same taxable year and those taxpayers do not file a joint District income tax return, only one taxpayer may claim the nonexempt individual as a dependent and the District shared responsibility payment attributable to that dependent shall be imposed on the taxpayer who claims the dependent for that taxable year on his or her District income tax return.

(b) If no taxpayer claims the nonexempt individual as a dependent, the District shared responsibility payment attributable to that dependent shall be imposed on the taxpayer with priority under the rules of § 152 of the Internal Revenue Code to claim the individual as a dependent on his or her District Income tax return.

3902.3

In addition to § 3902.1 and § 3902.2, the following rules apply with regard to a dependent who is adopted during the taxable year:

(a) If a taxpayer adopts a nonexempt dependent, or accepts a dependent who is an eligible foster child as defined in § 152(f)(1)(C) of the Internal Revenue Code during the taxable year, and is otherwise liable for a District shared responsibility payment attributable to that nonexempt dependent under this section, the District shared responsibility payment imposed on that taxpayer shall only be for the months in the taxable year that follow the month in which the adoption or acceptance occurs.

(b) If a taxpayer who is otherwise liable for a District shared responsibility payment attributable to a nonexempt dependent under this section places or, by operation of law, must place, the dependent for adoption or foster care during the taxable year, the District shared responsibility payment is imposed on that taxpayer only for the full months in the taxable year that precede the month in which the adoption or foster care placement occurs.

(c) If a taxpayer has accepted a dependent who is an eligible foster child as defined in § 152(f)(1)(C) of the Internal Revenue Code, and the foster care placement for that child is terminated during the taxable year, the taxpayer that has accepted the foster child as a dependent shall not be liable for a District shared responsibility for months following the month in which the foster care placement terminated.

D.C. Mun. Regs. tit. 9, r. 9-3902

Final Rulemaking published at 67 DCR 001235 (2/7/2020)