No. Flexible spending accounts (FSA) and health savings accounts (HSA) are governed by IRS rules. The IRS does not recognize domestic partner status as a 鈥渜ualified beneficiary鈥; therefore, reimbursement for an eligible domestic partner鈥檚 health care expenses cannot be administered through a flexible spending account (FSA) or a health savings account (HSA).
No. According to the IRS, a 鈥渜ualified beneficiary鈥 status is limited to employees, their spouses, and dependent children covered on the employer's group health plan. A domestic partner is not a COBRA qualified beneficiary and therefore will not have his or her own COBRA rights. A domestic partner鈥檚 children that are not dependents of the employee may also not be COBRA qualified beneficiaries.
Employee medical premiums are determined based on the type of medical plan selected (level of coverage) by the employee and the annual salary of the employee. These premiums are deducted from the employees鈥 pay on an after- 06/2018 tax basis. The 鈥渇air market value鈥 of the selected medical plan is the total cost of the plan to 91福利 minus the total cost of the plan prior to adding the domestic partner. Premiums deducted on an after tax basis are deducted from the 鈥渇air market value鈥 of the plan and this amount is considered as imputed income on the employee鈥檚 W-2.
The faculty/staff member and dependent(s) can only be covered once. For example, you cannot have your own health insurance (or dental insurance) and be listed as a dependent on your domestic partner's coverage. Essentially, you cannot have double coverage.
To claim your domestic partner as a dependent for tax filing purposes, you would need to meet the requirements provided under Internal Revenue Service Code Section 152.
Imputed income is the fair market value of the additional benefit coverage for domestic partners and, under IRS regulations, is generally treated as taxable income to the employee. Imputed income is separate from, and in addition to, your bi-weekly plan cost. Imputed income is subject to both federal and FICA taxes and will be included on your W2.
An employer can provide certain benefits to its employees on a tax-exempt basis. Those benefits can also be extended to spouses and dependents of those employees on the same tax-exempt basis.
Yes. 91福利鈥檚 health care plan was established as a cafeteria plan under IRS regulations. This permits employees to have deductions for health care premiums taken from their pay on a pre-tax basis. IRS regulations for cafeteria plans do not allow employee premiums for domestic partner benefits to be taken on a pre-tax basis and must be treated as a taxable benefit. Since this is a federally taxable benefit, you cannot use pre-tax dollars to pay for it.
To apply for domestic partner benefits, an Affidavit of Domestic Partnership form (PDF) must be completed, notarized, and submitted to the Benefits Office along with required supporting documentation and applicable enrollment forms.
Generally, there are three times when you can add your partner to your benefits:
