Qualified Domestic Partners
Rate this Article
First Published :Wed Oct 28 20:01:46 GMT 2015
Last Modified :Fri Jun 16 19:43:38 GMT 2017
Last Published :Fri Jun 16 19:43:38 GMT 2017
definition and tax implications
Effective January 1, 2016 Qualified Domestic Partner (QDP) coverage will include both same-sex and opposite-sex domestic partners.Definition of a Qualified Domestic PartnerA Qualified Domestic Partnership is a partnerhip documented with Tufts University and must meet all of the criteria below:
Please note: You must notify Tufts Support Services within 30 days if there is any change in the status of your Qualified Domestic Partnership.
- We are each other’s sole Qualified Domestic Partner and intend to remain so indefinitely.
- Neither one of us is married to someone else.
- We are at least eighteen (18) years of age and competent to give this certification and declaration.
- We are not related by blood to a degree of closeness to the extent which would prohibit legal marriage in the state in which we legally reside.
- We reside together in the same residence, have done so continuously for the past 6-months and intend to do so indefinitely.
- We are jointly responsible for our common welfare and financial obligations, and we attach to this Affidavit as evidence thereof a document which reflects our joint financial responsibilities, (for example, copies of federal income tax return listing one of us as a dependent of the other, mortgages, leases, titles to real or personal property). Tufts University may reasonably request, as necessary, other documentation that reflects our joint financial responsibilities.
Tax Implications of a QDP
Qualified Domestic Partners are not tax dependents, thus they do not have access to the pre-tax benefit of medical, dental and vision coverage. The portion related to a QDP’s Health Plan payroll deduction will be assessed on an after-tax basis. The employer-paid portion of the Health Plan premium for the QDP is considered income by the IRS; therefore the employee will be assessed imputed income on this portion of the payment and taxed accordingly. Please note that Tufts University cannot provide legal or tax advice. If you have any additional tax questions, please consult your personal tax professional.
Children of a QDP
Children of your QDP are not able to be added to the plan unless there are court documents showing legal guardianship.
QDP, coverage, definition