Taxation of Domestic Partner Medical Coverage Benefits. If a domestic partner (and the domestic partner’s children, if applicable) is not an eligible dependent within the meaning of Section 152 of the Internal Revenue Code, the value of the partner’s coverage (and coverage for the domestic partner’s children, if applicable) is treated as income for federal tax purposes. This value is defined as the difference between the College’s cost of providing family coverage less the College’s cost of providing individual coverage and will be added to the employee’s biweekly salary as “imputed income.” If an employee covers other dependents who are within the meaning of Section 152 in addition to a domestic partner, then the biweekly imputed income amount will be pro-rated to exclude the value of the coverage for such eligible dependents. • If a domestic partner qualifies as a dependent within the meaning of Section 152 of the Internal Revenue Code, there is no imputed income to the employee. A Dependent Tax Affidavit Form must be completed and submitted with the other required enrollment forms. • If the employee’s share of the premium is paid on a pre-tax basis through the College’s BestFlex Plan and the domestic partner is not an eligible dependent under Section 152, the portion of the premium that is attributable to the domestic partner’s coverage (and the domestic partner’s children, if applicable) must be deducted on a post-tax basis. The portion of the employee’s share of the cost of family coverage for other dependents who are within the meaning of Section 152 can be paid on a pre-tax basis.
