Employees who Enroll a Domestic Partner will not pay for Premiums and the value of the Benefit to you is taxable. Federal Income Tax Law requires Employers to calculate Imputed Taxable Income for Employees who cover eligible Domestic Partners and their eligible Dependents under company Benefits Plans, based on the cost of that coverage, unless Domestic Partners and Dependents meet the IRS definition of a Tax Dependent under IRC Sec. 152. 

The amount of Imputed Taxable Income must be reported on the Employee’s W-2. Based on a bi-weekly pay period, the Imputed Income rates for Medical & Dental Benefits for 2026 are $611.73 and $30.50 respectively.