Why are health benefits for my civil union/same-sex domestic partner considered a taxable benefit creating imputed income to me?
The federal tax code does not automatically recognize a civil union/same-sex domestic partner as a dependent for tax purposes. Therefore, Rutgers must treat the civil union/same-sex domestic partner benefit premiums as taxable to you and withhold federal income, Social Security, and Medicare taxes on its value. If you believe that your civil union/same-sex domestic partner meets the federal tax code criteria for a dependent, you can provide a certification to Payroll Services by using the Employee Tax Certification – Civil Union/Domestic Partner Benefit form. Retirees must use the Retiree Tax Certification – Civil Union/Domestic Partner Benefit form. For current and previous year’s imputed income charts, visit the Division of Pensions and Benefits website.
Related Questions
- Why are health benefits for my civil union/same-sex domestic partner considered a taxable benefit creating imputed income to me?
- I do not live in New Jersey. Are civil union/same-sex domestic partner benefits taxable under my state income taxes?
- I live in New Jersey. Are civil union/same-sex domestic partner benefits taxable under state income taxes?