Taxing domestic partner benefits: a curvy, confusing road

Salam, Debera
September 2006
Employee Benefit News;Sep2006, Vol. 20 Issue 12, p110
The article focuses on the guidelines for the initiation of the taxation and reporting of domestic partner benefits in the U.S. Under the Defense of Marriage Act, spouse is not identified as a same-sex partner. Should a same-sex or domestic partner meets the definition of a dependent under the Internal Revenue Code, the health benefits of a same-sex domestic partner may qualify for the exclusion from wages subject to federal income tax, Social Security and Medicare taxes and federal unemployment tax.


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