If you are in a committed relationship and not married, you may be eligible to enroll your domestic partner for health, dental or vision coverage though the university. Domestic partner coverage includes both same-sex and opposite-sex domestic partners.
How Covering a Domestic Partner Affects Your Taxes
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 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 Domestic Partnership
You will need to document your domestic partnership with a signed Affidavit of Domestic Partnership, and meet all of the following criteria:
- You are 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.
With your affidavit, you will need to provide evidence of your joint financial responsibilities or common welfare, such as:
- Joint mortgage, lease, or title to personal property
- Certificate of Domestic Partnership from your town or county
You must notify Tufts Support Services within 30 days of any change in the status of your domestic partnership coverage.