D.C. Mun. Regs. tit. 9, r. 9-3903
An individual is an exempt individual for a month that includes a day with respect to which the individual has received from the Authority, pursuant to Chapter 2 of Title 26-D DCMR, the following:
An individual is an exempt individual for a month that includes a day with respect to which anindividual, or a taxpayer who properly claims the individual as a dependent, self-certifies that the individual:
An individual is exempt for an entire tax year with respect to which a tax payer self-certifies that the individual is exempt pursuant to one or more of the exemptions listed in 26-A DCMR § 8901.5.
A taxpayer who certifies that he or she or any of his or her dependents are exempt pursuant to Subsections 3903.2 or 3903.3 shall be subject to the procedures set forth in §3905, including audit, to verify that any such exemptions were properly claimed.
An individual is an exempt individual for any taxable year with respect to which the individual, or a taxpayer who properly claims the individual as a dependent, files a sworn affidavit on a form prescribed by the Chief Financial Officer attesting that the individual did not have minimum essential coverage on the basis of a sincerely held religious belief during the entire taxable year.
An individual, and any dependents properly claimed by that individual, are exempt individuals for any taxable year if that individual's gross income is below the applicable filing threshold to file a District income tax return, as defined in § 3999.1(b). Notwithstanding the foregoing, an individual who is properly claimed as a dependent by a taxpayer whose gross income meets or exceeds the applicable filing threshold to file a District income tax return is not an exempt individual even if the dependent's gross income is otherwise below the applicable filing threshold to file a District income tax return, as defined in § 3999.1(b).
D.C. Mun. Regs. tit. 9, r. 9-3903