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Step One – Determine if a domestic partner is eligible for coverage:
In general, a qualified domestic partner must
- share residence with the employee or retiree and have done so continuously for the past 12 months;
- not be legally married to or separated from anyone else;
- not be a close blood relative;
- be at least 18 years old; and
- meet certain tests demonstrating financial interdependency.
For a complete list of criteria, use the Qualified Domestic Partner Affidavit form.
Step Two – Determine if a qualified domestic partner fulfills the requirement to be a tax dependent:
- added to your taxable gross income,
- reflected on your W-2, and
- taxed each pay period
Your domestic partner does not need to qualify as a tax dependent to qualify for insurance coverage, however if your domestic partner does not qualify as a tax dependent, you may be taxed on any additional employer's contribution toward coverage. (See Tax Information for further details.)
This could mean that the additional employer’s contribution is
To make this determination, use the Domestic Partner Declaration of Tax Status form. If you are unsure whether your domestic partner meets the support requirement for dependent status, you may confirm eligibility by using the optional Worksheet for Determining Support form. This worksheet is for your records only.
Since tax rules are complex, we recommend you consult with a tax advisor to be sure you are clear on the tax implications for your individual situation.
Step Three – Enrolling your domestic partner:
To enroll yourself and all dependents, complete the following forms:
• Checklist for Enrollment
• NAU Domestic Dependents Enrollment Form
• Qualified Domestic Partner Affidavit (notarized and with supporting documentation)
• Qualified Domestic Partner Declaration of Tax Status
Submit all forms and documentation to NAU Human Resources, Attn: Benefits, Box 4113, Flagstaff, AZ 86011. |
