The District of Columbia individual mandate requires all DC residents to have minimum essential health insurance coverage, to get an exemption, or pay a tax penalty on their tax returns. The mandate applies to DC residents only. Those requirements were codified in a new Chapter 51 to Title 47 of the D.C. Official Code.

Starting with Tax Year 2019, insurance companies, businesses providing insurance to their employees, and other applicable entities that provide minimum essential coverage to someone who lives in the District of Columbia are required to electronically file 1095-B or 1095-C forms via the DC Office of Tax and Revenue (OTR) web portal. The District of Columbia requires a very unique pipe delimited notepad file. The XML that you would transmit to the IRS is not accepted. The due date is June 30, 2020 for tax year 2019. Starting with Tax Year 2020, the due date is April 30 which is 30 days after the IRS deadline for submitting 1095-B or 1095-C forms. There are no paper filing options.

Deadline
OTR follows the same deadline as the IRS.

Specifications
The District of Columbia developed their own file format for the 1095-B and 1095-C forms.