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Semi-monthly cost for health and/or dental coverage are the same as those for employees who cover spouses and dependent children. However, the amount of taxes withheld will depend upon whether the benefits are free(employee) or taxable(domestic partner). Check with the Human Resources Office for current costs. The IRS, and not the University, defines what type of expenses qualify for tax-free reimbursement. Since the IRS does not recognize Domestic Partners and the children of Domestic Partners as spouses or dependents, an employee Spending Account is not available for their expenses.
As with Health and dental benefits, the Internal Revenue Code does not extend tax-exempt benefits status to Tuition Remission benefits for Domestic Partners and their child (ren). The University must include the full value of the tuition benefits used by your Domestic Partner and your Partner’s dependent child (ren) in your income, and taxes be withheld accordingly. If the child using Tuition Remission benefits is your natural child or your legally adopted child, there may or may not be tax consequences. A tax professional should be consulted. You must notify the Human Resources Office within 31 days of the date the relationship ends. Your former Domestic Partner will no longer be eligible for University benefits and privileges, and you must remove your former Domestic Partner and former Domestic Partner’s child (ren) from all University benefit plans. Former Domestic Partners and their children will be eligible to continue health and/or dental benefits for up to 36 months after filing a Statement of Termination of Domestic Partnership by paying the full cost of the coverage. Please consult your Campus Human Resources Office for more information.
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