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Pensions and Benefits
DOMESTIC PARTNERSHIP ACT

Attention: Chapter 246, P.L. 2003, the New Jersey Domestic Partnership Act was superseded as of February 19, 2007
by Chapter 103, P.L. 2006, the New Jersey Civil Union Law.

This page describes the Domestic Partnership Act.
Follow this link for information regarding New Jersey Civil Unions


Chapter 246, P.L. 2003, the Domestic Partnership Act, established certain rights and responsibilities for domestic partners in the State of New Jersey. The law also extended public pension, State Health Benefits Program (SHBP), and School Employees' Health Benefits Program (SEHBP) benefits to same-sex domestic partners of State employees and retirees and permits local governmental or local education employers to extend those same domestic partner benefits to their employees and retirees.

DOMESTIC PARTNERSHIP GENERAL INFORMATION
bullet Fact Sheet #71, Benefits Under the Domestic Partnership Act Adobe PDF (56K)
bullet Certifying Officer Letters for Employers
bullet Local Employers Who Have Adopted the Domestic Partnership Act
Information from the NJ Department of Health and Senior Services
bullet DHSS Domestic Partnership Web site
bullet DHSS Listing of Local Registrars
DOMESTIC PARTNER FORMS FOR EMPLOYERS
Employer Resolution Forms
bullet Resolution to Provide Pension Benefits Adobe PDF (71K)
bullet Resolution to Provide Health Benefits Adobe PDF (449K)
bullet Domestic Partner Health Benefit Resolution for Non-SHBP/SEHBP Employers Adobe PDF (30K)
Other Forms
bullet Certificate of Pension Membership Adobe PDF (399K)
TAXATION OF DOMESTIC PARTNER BENEFITS

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 paid.

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.

Tax Dependent Certification Forms
bullet Employee Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)
bullet Retiree Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (17K)
 

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