The Division of Student Life provides an ecosystem where students engage in high-impact practices and experiential learning. Through our departments, we intentionally design meaningful co-curricular experiences that support life-enriching learning objectives, strengthening interpersonal and practical competence, decision-making, and teamwork. These experiences go beyond the classroom, preparing students to navigate real-world challenges with confidence.Showcasing the impact of these efforts are the stories of our students. From Dominic, a Student Center Supervisor who grew from a first-year st...
If I enroll in a flexible spending account or a health savings account, can my domestic partner utilize the reimbursement funds?
No. Flexible spending accounts (FSA) and health savings accounts (HSA) are governed by IRS rules. The IRS does not recognize domestic partner status as a “qualified beneficiaryâ€; therefore, reimbursement for an eligible domestic partner’s health care expenses cannot be administered through a flexible spending account (FSA) or a health savings account (HSA).
If I terminate my domestic partner’s benefits, will the domestic partner be eligible for COBRA?
No. According to the IRS, a “qualified beneficiary†status is limited to employees, their spouses, and dependent children covered on the employer's group health plan. A domestic partner is not a COBRA qualified beneficiary and therefore will not have his or her own COBRA rights. A domestic partner’s children that are not dependents of the employee may also not be COBRA qualified beneficiaries.
How will my after tax medical premiums and imputed income be calculated if I add my domestic partner to benefit coverage?
Employee medical premiums are determined based on the type of medical plan selected (level of coverage) by the employee and the annual salary of the employee. These premiums are deducted from the employees’ pay on an after- 06/2018 tax basis. The “fair market value†of the selected medical plan is the total cost of the plan to 17cÍøÒ³°æ minus the total cost of the plan prior to adding the domestic partner. Premiums deducted on an after tax basis are deducted from the “fair market value†of the plan and this amount is considered as imputed income on the employee’s W-2.
If my domestic partner and I both work at 17cÍøÒ³°æ, can we both cover each other as well as our dependents?
The faculty/staff member and dependent(s) can only be covered once. For example, you cannot have your own health insurance (or dental insurance) and be listed as a dependent on your domestic partner's coverage. Essentially, you cannot have double coverage.
I understand that my domestic partner could be considered as a “dependent†under IRS guidelines. What would qualify my domestic partner as a “dependent†under IRS guidelines?
To claim your domestic partner as a dependent for tax filing purposes, you would need to meet the requirements provided under Internal Revenue Service Code Section 152.
What is imputed income and why is it added to my paycheck when I cover my domestic partner?
Imputed income is the fair market value of the additional benefit coverage for domestic partners and, under IRS regulations, is generally treated as taxable income to the employee. Imputed income is separate from, and in addition to, your bi-weekly plan cost. Imputed income is subject to both federal and FICA taxes and will be included on your W2.
Why is health benefits coverage for my domestic partner considered a taxable benefit?
An employer can provide certain benefits to its employees on a tax-exempt basis. Those benefits can also be extended to spouses and dependents of those employees on the same tax-exempt basis.
Is it true that I cannot make pre-tax payments under 17cÍøÒ³°æ’s benefit plans for the cost of my domestic partner’s coverage?
Yes. 17cÍøÒ³°æ’s health care plan was established as a cafeteria plan under IRS regulations. This permits employees to have deductions for health care premiums taken from their pay on a pre-tax basis. IRS regulations for cafeteria plans do not allow employee premiums for domestic partner benefits to be taken on a pre-tax basis and must be treated as a taxable benefit. Since this is a federally taxable benefit, you cannot use pre-tax dollars to pay for it.