If you are in a committed relationship and not married, you may be eligible to enroll your qualified domestic partner for health, dental or vision coverage though the university. Qualified domestic partner coverage includes both same-sex and opposite-sex domestic partners.
How Covering a Qualified Domestic Partner Affects Your Taxes
Qualified domestic partners are not tax dependents under federal law. The value of the university and employee contributions for health, dental and vision insurance for a qualified domestic partner and their children is considered taxable. Depending on your coverage level, this value could be reported on your paycheck as a post-tax deduction and as taxable imputed income. Imputed income is the taxable value of a service or benefit provided by an employer.
If you have any tax questions, please consult your personal tax professional. Tufts University can not provide legal or tax advice.
Criteria for a Qualified Domestic Partnership
You will need to document your domestic partnership with a signed Affidavit of Qualified Domestic Partnership, and meet all of the following criteria:
- You are one another's qualified domestic partners and intend to remain so indefinitely.
- Neither of you is married to someone else.
- You are both age 18 or older and competent to give this certification and declaration.
- You are not related to each other by blood to an extent that would prohibit legal marriage in the state where you legally reside.
- You live together in the same residence, have done so continuously for the past six months, and intend to do so indefinitely.
- You are jointly responsible for your common welfare and financial obligations. You will need to attach evidence, such as copies of federal income tax return listing one of you as a dependent of the other, mortgages, leases, titles to real or personal property, or a Certificate of Domestic Partnership from your town or county, to your affidavit. The university may request other proof of your joint financial responsibilities or common welfare.
You must notify Tufts Support Services within 30 days of any change in the status of your qualified domestic partnership coverage.