You may be eligible to cover an ex-spouse under the university health, dental, and vision plans if both of the following circumstances apply:
- Your ex-spouse was covered by the university’s benefit plans immediately before the divorce, and
- You are required by court order to provide coverage for your ex-spouse. You must provide a copy of the court order to Tufts Support Services (TSS) within 31 days of receiving it.
You can only cover a spouse or an ex-spouse. A current spouse and an ex-spouse cannot be covered by the same employee at the same time.
You must notify Tufts Support Services within 31 days if there is any change in the status of your ex-spouse coverage.
How Covering an Ex-Spouse Affects Your Taxes
Ex-spouses are not tax dependents under federal law, therefore, the value of the university and employee contributions for health, dental and vision insurance for an ex-spouse is considered taxable. Depending on your coverage level, this value could be reported on your paycheck as a post-tax payroll deduction and as taxable imputed income. Imputed income is the taxable value of a service or benefit provided by an employer.
For More Information
If you have any tax questions, please consult your personal tax professional. Tufts University cannot provide legal or tax advice.