The Federal Government and the
Internal Revenue Service (IRS) do not automatically recognize
a domestic partner as a dependent for tax purposes. Therefore,
your employer may have to treat the domestic partner health
benefit as taxable to you and withhold federal income,
Social Security, and Medicare taxes on the value of the premiums
If a domestic partner can meet the Internal
Revenue Service's definition of a dependent for tax
purposes (Section 152 of the Internal Revenue Code), the
employer/Division does not have to treat the domestic partner
coverage as a taxable benefit. The requirements
for dependent status are not easily met and are
strictly enforced by the IRS.
See Internal Revenue Service Publication 503 -
Child and Dependent Care Expenses, for additional
information on dependent status for federal tax purposes.
The forms below can be used to verify the federal
"tax dependent" status of eligible domestic partners with your employer or the Division of Pensions and Benefits.