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Step One – Determine if your older child is eligible for coverage:
In general, a qualified older child must:
- be younger than 25 years old;
- be unmarried;
- reside in the state of Arizona;
- have been previously covered by an Arizona Department of Administration (ADOA) insurance plan while they were18 years of age;
- be a natural child, adopted child, or stepchild of the employee, or had the employee as a court-ordered guardian when the child was 18 years or younger OR a natural child, adopted child, or stepchild of a qualified domestic partner
Step Two – Determine if an eligible older child fulfills the requirement to be a tax dependent:
Your older child does not need to qualify as a tax dependent to qualify for insurance coverage, however if your older child 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
- added to your taxable gross income,
- reflected on your W-2, and
- taxed each pay period.
To make this determination, use the Older Child Declaration of Tax Status form. If you are unsure whether your older child 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 older child:
To enroll yourself and all dependents, complete the following forms:
Submit all forms and documentation to NAU Human Resources, Attn: Benefits, Box 4113, Flagstaff, AZ 86011 |
