the official blog of the d.c. office of tax and revenue physics c electricity and magnetism


A new DC law requires all residents to have health coverage in 2019, get an exemption, or pay a tax penalty on their DC taxes. DC enacted this law in response to the gas and bloating pain repeal of the federal individual responsibility penalty. It is modeled after the federal requirement. The penalty is based on the number of months an individual or family goes without health coverage.

For someone who goes without coverage for a full year, the penalty is: $695 for each adult and $347.50 for each child, up to $2,085 per family or 2.5 percent of family income that is over the federal tax filing threshold, whichever is greater. For more details about the tax penalty or exemptions from the penalty visit:

Open enrollment for 2019 plans has ended, but the taxpayer may be eligible for a 60-day Special ogasco abu dhabi Enrollment Period to sign up for health coverage through DC Health Link and minimize the impact of the tax penalty. They can call DC Health Link customer service at (855) 532-LINK [5465]. This 60-day special enrollment period starts the day they call DC Health Link or the day the file their 2018 taxes, whichever is first.

DC Health Link offers 25 private health insurance options from CareFirst Blue Cross Blue Shield and Kaiser Permanente for individuals and families. Reduced monthly premiums available for some individuals and families. Small businesses—as well as individuals and families eligible for Medicaid—can enroll through at any time through or by calling (855) 532-LINK [5465].

The Office of Tax and Revenue (OTR) announced today that it has begun to mail Tax Year (TY) 2020 electricity generation by source by state assessment notices to all real property owners in the District of Columbia. More than 200,000 taxable and exempt real properties have been reassessed to reflect current market values as of January 1, 2019. This is NOT a tax bill. Property owners receiving new assessment notices will not be taxed on the new assessed value until March 2020.

The TY 2020 real property assessment notice contains the proposed assessed value for a property as well as the estimated taxable assessment and important information related to property tax relief programs such as the homestead benefit and senior citizen tax relief. In addition, included on the notice is the assigned appraiser’s contact information for taxpayers who wish to discuss their assessment.

District property owners who believe their proposed TY 2020 assessment does not reflect the market value of their property are encouraged to file an appeal on or before April 1, 2019. The appeal process begins when a property owner submits a First Level Appeal Application to OTR. Property owners can appeal their assessment online by visiting under the “Real Property” tab.

A new law allows qualified corporations and unincorporated businesses engaged gas problem in babies in the business of making sales at retail to claim a refundable franchise tax credit of up to $5,000 based on the amount of real property taxes or rent that is paid for a qualified retail location in the District. To help District taxpayers learn more about the Small Retailer Property Tax Relief Credit, here are a few frequently asked questions about the tax electricity billy elliot lyrics credit that may help to determine if a business owner is eligible to receive the credit:

A qualified business can either be a corporation or an unincorporated business. The federal gross receipts of the qualified business cannot exceed $2.5 million per year. The qualified business must be engaged in making sales at retail, must have a sales tax account with the Office of Tax and Revenue (OTR) and must file District sales tax returns reflecting its retail sales. The qualified business also must be current on all District tax filings and payments for all tax types.

A qualified retail location can either be a building or part of building in the District of Columbia that is either leased or owned by the business. The qualified retail location must be classified as Class 2 Property and must have obtained a Certificate of Occupancy for commercial use and must be the primary place of the retail business of the qualified business. If the qualified retail location is rented by the qualified business, it also must be where the qualified business is engaged in selling tangible personal property or a service subject to District sales and use tax.

Businesses that are not engaged in making sales at retail are not z gas tecate eligible to claim the SR Credit. Examples of businesses that are not engaged in making sales at retail are medical offices, law firms, accounting firms, insurance agents, tax preparation, engineering firms, architects, tattoo parlors, dry cleaners, consultants and other service providers.