D.C. Mun. Regs. tit. 9, r. 9-3905
A taxpayer's liability for the District shared responsibility payment shall be reported on the forms and in the manner prescribed by the Chief Financial Officer.
The time and place for filing all returns reporting the District shared responsibility payment for the preceding taxable year, including any extensions, shall be the same as prescribed by D.C. Official Code §§ 47-1805.03(a)(2) and (b).
A taxpayer must file a return or other form prescribed by the Chief Financial Officer to claim any of the exemptions described in § 3903 except that a taxpayer need not file any return or form to claim the exemptions described in § 3903.6. If a taxpayer has a gross income below the applicable filing threshold and nevertheless files a return, the taxpayer is eligible for the exemption described in § 3903.6 on the return.
If a taxpayer files a District income tax return with the filing status of married filing jointly, registered domestic partners filing jointly, married filing separate on the same return or registered domestic partners filing separate on the same return, pursuant to D.C. Official Code § 47-1805.01 for a taxable year, the taxpayer and the taxpayer's spouse or registered domestic partner must jointly report a District shared responsibility payment on the prescribed form for that taxable year if either spouse or domestic partner is liable for a District shared responsibility payment.
Taxpayers who report a joint District shared responsibility payment on the prescribed form for a taxable year are jointly liable for any District shared responsibility payment incurred by either taxpayer for a month included in the taxable year.
Except as otherwise provided in § 3905.8, a taxpayer who fails to pay the District shared responsibility payment shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees as provided under Chapter 18, Chapter 42, Chapter 43, and Chapter 44 of Title 47 of the District of Columbia Official Code, including but not limited to the deficiency protest procedures set for in D.C. Official Code § 47-4312.
The period of limitations for assessing the District shared responsibility payment is the same as that prescribed by D.C. Official Code § 47-4301.
Notwithstanding any other provision of law, a taxpayer shall not be subject to the following enforcement provisions for failure to pay the District shared responsibility payment :
D.C. Mun. Regs. tit. 9, r. 9-3905