Domestic Partner Benefits -- Frequently Asked Questions
Q # 1 -- What is a Domestic Partnership?
A. The University defines a Domestic Partnership as two individuals of the same sex who live together in a long-term relationship of indefinite duration with an exclusive mutual commitment in which the Partners agree to be jointly responsible for each other’s common welfare analogous to a marriage, including sharing financial obligations. Partners must share the same primary residence and intend to do so for an indefinite period of time. The individuals must have been Partners for at least six months at the time benefits coverage is effective.
The Partners must be at least 18 years of age and may not be related by blood to a degree of closeness which would prohibit legal marriage in the State in which they legally reside. Neither Partner may be married and each must be the sole domestic partner of the other.
Q # 2 -- For what benefits may a Domestic Partner of a University employee be eligible?
A. A Domestic Partner will be eligible for those benefits for which spouses would be eligible, unless precluded by government statute or regulation. All eligibility requirements must be met for specific benefit entitlement for each benefit plan.
If you are a benefits-eligible employee, your Partner and the child(ren) of your Partner may be eligible to obtain health and dental insurance coverage and tuition remission benefits, consistent with University policy. University policy requires that children must be the legal dependents of the benefits-eligible employee.
If you elect Voluntary Legal Services, your Domestic Partner will be covered in accord with the provisions of the Plan.
Q # 3 -- How and when do I begin the process to obtain benefits for my Domestic Partner?
A. A form is available from the Benefits Office entitled "Declaration of Domestic Partnership."
You and your Domestic Partner must complete this Declaration, including attesting to the truthfulness of the information you provide.
The University may require proof of joint responsibility as defined in the Declaration.
You may complete the Declaration at any time, subject to the eligibility requirements described above. Once the University has accepted it, you have 30 days from that date to add qualified dependents to your health and/or dental coverage.
Declaration of Domestic Partnership
Declaration of Dependent Children
Q # 4 -- How do I obtain health and/or dental insurance for my Domestic Partner and my Partner's child(ren)?
A. If you are a new employee who is benefits eligible, you may be eligible to enroll your Domestic Partner and/or your Partner’s child(ren) at the same time you enroll yourself, subject to University policy on eligibility and provided that you complete the appropriate Declaration(s) and the University accepts it. You may also be eligible to enroll them during the annual open enrollment period.
If you are not a new employee or if you complete the Declaration at any other time, you will have 30 days from the date the University accepts the Declaration to add your Domestic Partner and/or your Partner’s qualified child(ren) to your health and/or dental coverage. To do so, you will need to complete benefit change forms. These forms are available from the Benefits Office. You may submit the change forms with your Declaration to expedite processing, with the understanding that such changes will not become effective unless the Declaration is accepted by the University.
Declaration of Domestic Partnership
Declaration of Dependent Children
Q # 5 -- What is the cost of adding health and/or dental coverage for my Domestic Partner and children?
A. Payroll deductions for health and/or dental coverage are the same as those for employees who cover spouses and dependent children. Current premium charges are available from the Benefits Office. Please note that there may be tax consequences: see Question 6, below.
Q # 6 -- What are the tax consequences of adding my Domestic Partner and my Partner’s child(ren) to my health and/or dental plan?
A. There are tax consequences which will likely create additional costs to you because federal law does not currently provide a specific tax exemption for benefits extended to Domestic Partners. Rather it provides a general exemption for dependents who live in your household and are dependent upon you for more than half their support. If your Domestic Partner fails to meet those threshold criteria, the coverage provided to him or her is taxable income (also called imputed income ) to you.
Please check with Gaby Tagle, Senior Benefit Specialist, at (202) 994-9620 for current imputed income values. Taxes will be withheld from the paycheck in which your benefit reductions are taken. The tax implications for adding a Domestic Partner to these benefit plans can be complicated, and it is important that you fully understand them. We recommend that you consult with your own tax advisor to determine how they affect you.
Q # 7 -- If I am eligible to participate in a Health or Dependent Care Flexible Spending Account, may I use the Account to reimburse the health and/or dependent care expenses incurred by my Domestic Partner and my Partner’s child(ren)?
A. Generally no. Federal law restricts reimbursements to expenses incurred by an employee and his or her spouse and dependents. Because the law does not recognize Domestic Partners as spouses, a Flexible Spending Account is not available for reimbursement of such expenses, unless your Domestic Partner and his or her children can be considered your dependents under federal tax law. Generally, to be considered dependents, they must live in your household and be dependent upon you for more than half their support.
Q # 8 -- How can my Domestic Partner and my Partner’s child(ren) take advantage of Tuition Remission Benefits, and what are the tax consequences?
A. Tuition Remission Benefits are available to Domestic Partners, and to their children who are your legal dependents for tax purposes.
A Declaration of Domestic Partnership form must be submitted and accepted by the University prior to application for Tuition Remission Benefits.
Under federal tax law, the University must include full value of the Tuition Benefits used by your Domestic Partner in your income as imputed income and withhold taxes accordingly, regardless of whether your Domestic Partner is considered your dependent or not. The tax exemption only extends to the spouse of an employee and the employee’s dependent children.
Tuition Remission Benefits for your natural child(ren) or your legally-adopted child may or may not be imputed taxable income. Again, we recommend that you consult a tax advisor for the tax implications and other relevant information.
Q # 9 -- What happens if my Partner and I terminate our relationship?
A. By signing the "Declaration of Domestic Partnership, " you have agreed to notify the University Benefits Office by memorandum within thirty (30) days of a change in status of Domestic Partnership, including the termination of the Partnership. A Domestic Partnership terminates when the employee and the Partner decide to terminate the relationship; or there is a change in the relationship so that the Partners no longer fulfill the criteria of Section II of the Declaration.
At least six (6) months must pass after the date of the termination of that relationship before a new Domestic Partner will be eligible for benefits.
