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10. Why are fully insured employers required to file Forms 1094-C and 1095-C with
OTR?
If a fully insured employer fails to file an information return as required, that employer’s
account with OTR will be delinquent and could subject the employer to certain adverse
consequences. Therefore, rather than subjecting fully insured employers to a new informational
return, fully insured employers are only required to file with OTR the same Forms 1094-C and
1095-C that they file with the IRS. Further, the information reported on Parts I and III of Form
1095-C will inform OTR whether the employer was fully insured and will identify employees
who were provided minimal essential coverage by an applicable entity that may not be required
to file Forms 1094-B and 1095-B with OTR.
11. Other than uploading electronic files through MyTax.DC.gov, will there be any
other filing options such as using Web Services or SFTP or filing paper information
returns?
No. The only option for uploading files is through MyTax.DC.gov.
12. Is an applicable entity permitted to contract with a third-party service provider to
file information returns on its behalf for the purposes of reporting whether an individual
had minimum essential coverage?
Yes. Third-party service providers may file information returns on behalf of applicable
entities. If the applicable entity is a DC taxpayer, the applicable entity must authorize the third-
party service provider to make such filing through MyTaxDC.gov. In the alternative, the third-
party service provider may register with OTR through MyTaxDC.gov as a bulk filer.
13. How does an applicable entity or third-party service provider sign up with OTR to
upload files through MyTax.DC.gov?
• If the applicable entity or third-party service provider is currently a DC
taxpayer with a MyTax.DC.gov login, no additional sign up is required.
Your MyTax.DC.gov login will be used to upload files.
• If the applicable entity or third-party service provider is currently a DC
taxpayer without a MyTax.DC.gov login, a login must be created before
files can be uploaded.
• If the third-party service provider is not a DC taxpayer and wants to
upload files as a bulk filer, the entity must sign up to the MyTax.DC.gov
portal as a bulk filer and from the “Home” screen, click on “More” under
“I want to” and click on “Request to bulk file.”
14. Is there an acknowledgement that applicable entities or third-party service
providers can retrieve from MyTax.DC.gov to ensure the files were received and processed
successfully?
MyTax.DC.gov does not generate an acknowledgement like IRS’s Affordable Care Act
(ACA) Information Returns (AIR) System. Instead, applicable entities and third-party service