Domestic partners are defined as:
- individuals who share a regular and permanent residence,
- have a committed personal relationship,
- can demonstrate financial interdependence,
- who are not related by blood and
- who are not legally married or in another domestic partnership.
Proper documentation is required to enroll a domestic partner. Visit the Verification of Dependents page to learn more.
Section 106 of the Internal Revenue Code provides requirements for what employers must include in gross income for employer-provided coverage under an accident or health plan (includes both medical and dental coverage). Coverage provided for individuals other than the employee and his or her dependents, as defined by the IRS, is taxable income to the employee. For more information visit the Benefit Taxation page .