- Faculty, Professional and Scientific (P&S), or Merit Supervisory Exempt (MSE) Employees
- Merit Employees
- When One Employee is Merit and the Other is Faculty, P&S, or Merit Supervisory Exempt
- Graduate and Undergraduate Students
- Common Law Marriage for All Employees
- Tax Implications for All Employees
Faculty, Professional and Scientific (P&S), or Merit Supervisory Exempt (MSE) Employees
The University of Iowa offers you the opportunity to insure your domestic partner under various benefit programs, including health, dental, and accidental death and dismemberment insurance. If you file an Affidavit for Domestic Partnership, your family status and flexible credits will change.
In order to insure a partner, you must file an Affidavit of Domestic Partnership (which is valid for same or opposite-sex partners), or a State of Iowa Affidavit of Common Law Marriage with the University Benefits Office (opposite-sex partners only - see information on Common Law Marriage). You need only to complete this affidavit once and it will remain in effect until such time as the relationship ends. It is your responsibility to notify the Benefits Office if a domestic partner relationship ends. A new affidavit would have to be filed for any new relationship. After you have filled out the affidavit, a new benefits event will be opened for you under “Benefits Enrollment” on the HR Self-service website. You will then be able to make your benefits changes online, in the same manner that you make changes during the annual online open enrollment.
When the completed enrollment form has been received by the University Benefits Office, you and your domestic partner will receive identification cards for the selected health/dental insurance plans. All claims will be filed by your partner under your insurance ID number.
If you are currently classified as Single for Benefits coverage, adding a domestic partner with or without a child/or children will increase your costs.
Children of either you or your domestic partner may be insured under any of the benefit programs providing they meet the guidelines which have been established by the insurance carrier and the University.
If the children are you or your partner's legal responsibility, and you have the financial responsibility for them for health insurance, you will be given additional contributions from the University towards the cost of insuring these dependents. If this is the situation, you must supply the Benefits Office with copies of the appropriate paperwork such as birth certificates, adoption paperwork, or divorce decrees in order to prove this financial relationship.
If you already have your own child (or children) and you are responsible for their insurance, adding your partner’s child/children to your coverage will not result in an increased cost to you.
The University is prevented by the Internal Revenue Service (IRS) from allowing you to pay for coverage on a before tax basis. The exception to this rule is if your domestic partner meets the Internal Revenue Service dependency guidelines, then your domestic partner may be included under the before tax program. These dependency guidelines require that the employee must provide more than 50% of the domestic partner's support and both of you must share the same household.
If you feel that you meet this qualification, you must note this on your Affidavit in order to qualify for this special program. Otherwise, you and your partner will be considered separately concerning both the University contributions and for the payment of any premiums.
The University will apply the Federal COBRA regulations for your domestic partner. This means that if your domestic partner's insurance is canceled as a result of termination of your employment, ending of the domestic partner relationship, or a child of the partner no longer qualifying as a dependent, then the individual who loses the coverage will be eligible to continue the insurance on a voluntary basis.
The issue of benefits for your domestic partner is complex. If you have additional questions, please feel free to contact the Benefits Office directly at 335-2676. All information supplied by you and your domestic partner is kept confidential and this information is only released to the insurance carrier or to parties outside of the Benefits department which are involved in the processing of the enrollments and deductions.
Forms
The University of Iowa offers you the opportunity to insure your domestic partner under various benefit programs, including health, dental, and accidental death and dismemberment insurance. The University contributes towards the cost of health insurance for your domestic partner.
In order to insure a partner, you must file a State of Iowa Affidavit of Domestic Partnership (which is valid for same or opposite-sex partners), or a State of Iowa Affidavit of Common Law Marriage (opposite-sex partners only) with the University Benefits Office (See Information on Common Law Marriage). You need only to complete this affidavit once and it will remain in effect until such time as the relationship ends. It is your responsibility to notify the Benefits Office if a domestic partner relationship ends. A new affidavit would have to be filed for any new relationship. After you have filled out the affidavit, you will need to use the Health and Dental insurance companies’ enrollment materials to enroll your partner.
The University is prevented by the Internal Revenue Service (IRS) from allowing you to pay for coverage on a before tax basis. The exception to this rule is if your domestic partner meets the Internal Revenue Service dependency guidelines, then your domestic partner may be included under the before tax program. These dependency guidelines require that the employee must provide more than 50% of the domestic partner's support and both of you must share the same household. If you feel that you meet this qualification, you must note this on your Affidavit in order to qualify for this special program. Otherwise, you and your partner will be considered separately concerning both the University contributions and for the payment of any premiums.
When the completed enrollment form has been received by the University Benefits Office, you and your domestic partner will receive identification cards for the selected health/dental insurance plans. All claims will be filed by your partner under your insurance ID number.
Children of either you or your domestic partner may be insured under any of the benefit programs providing they meet the guidelines which have been established by the insurance carrier.
If you already have your own child (or children) and you are responsible for their insurance, adding your partner and your partner’s child/children to your coverage will not result in an increased cost to you. If you are currently classified as Single for Benefits coverage, adding a domestic partner with or without a child/or children will increase your out-of-pocket costs.
If the children are you or your partner's legal responsibility, and you have the financial responsibility for them for health insurance, you will be given additional contributions from the University towards the cost of insuring these dependents. If this is the situation, you must supply the Benefits Office with copies of the appropriate paperwork such as birth certificates, adoption paperwork, or divorce decrees in order to prove this financial relationship.
The University will NOT apply the Federal COBRA regulations for your domestic partner. This means that if your domestic partner's insurance is canceled as a result of termination of your employment, ending of the domestic partner relationship, or a child of the partner no longer qualifying as a dependent, then the individual who loses the coverage will NOT be eligible to continue the insurance on a voluntary basis.
The issue of benefits for your domestic partner is complex. If you have additional questions, please feel free to contact the Benefits Office directly at 335-2676. All information supplied by you and your domestic partner is kept confidential and this information is only released to the insurance carrier or to parties outside of the Benefits department which are involved in the processing of the enrollments and deductions.
Forms
When One Employee is Merit and the Other is Faculty, P&S, or Merit Supervisory Exempt
Domestic partner arrangements may or may not be beneficial when one employee is Merit and the other is Faculty, P&S, or Merit Supervisory Exempt. Due to tax and other issues, domestic partner arrangements may or may not be beneficial for employees in this situation. We recommend calling and discussing this issue with the Benefits Office directly at 319-335-2676.
Graduate and Undergraduate Students
In order to insure a partner, you must file an Affidavit of Domestic Partnership (which is valid for same or opposite-sex partners), or a State of Iowa Affidavit of Common Law Marriage with the University Benefits Office (opposite-sex partners only - see information on Common Law Marriage). You need only to complete this affidavit once and it will remain in effect until such time as the relationship ends. It is your responsibility to notify the Benefits Office if a domestic partner relationship ends. A new affidavit would have to be filed for any new relationship.
When the completed application has been received by the University Benefits Office, you and your domestic partner will receive identification cards for the selected health/dental insurance plans. All claims will be filed by your partner under your identification number.
Children of either you or your domestic partner may be insured under any of the benefit programs providing they meet the guidelines which have been established by the insurance carrier and the University.
If you already have your own child (or children) and you are responsible for their insurance, adding your partner’s child/children to your coverage will not result in an increased cost to you. If you are currently classified as Single for Benefits coverage, adding a domestic partner with or without a child/or children will increase your costs.
The University is prevented by the Internal Revenue Service (IRS) from allowing you to pay for coverage on a before tax basis. The exception to this rule is if your domestic partner meets the Internal Revenue Service dependency guidelines, then your domestic partner may be included under the before tax program. These dependency guidelines require that the employee must provide more than 50% of the domestic partner's support and both of you must share the same household.
If you feel that you meet this qualification, you must note this on your Affidavit in order to qualify for this special program. Otherwise, you and your partner will be considered separately concerning any University contributions and for the payment of any premiums.
The University will apply the Federal COBRA regulations for the domestic partner if you are in an employment situation at The University of Iowa. This means that if your domestic partner's insurance is canceled as a result of termination of your employment, ending of the domestic partner relationship, or a child of the partner no longer qualifying as a dependent, then the individual who loses the coverage will be eligible to continue the insurance on a voluntary basis. There is no COBRA coverage if you are a student and coverage is not supplied through your employment.
The issue of benefits for your domestic partner is complex. If you have additional questions, please feel free to contact the Benefits Office directly at 335-2676. All information supplied by you and your domestic partner is kept confidential and this information is only released to the insurance carrier or to parties outside of the Benefits department which are involved in the processing of the enrollments and deductions.
Forms
Information on Common Law Marriage for All Employees
Common-law marriage is generally a non-ceremonial relationship that requires "a positive mutual agreement, permanent and exclusive of all others, to enter into a marriage relationship, cohabitation sufficient to warrant a fulfillment of necessary relationship of man and wife, and an assumption of marital duties and obligations." Black's Law Dictionary 277 (6th ed. 1990).
The affidavit affirms that you and your partner meet the requirements of common law marriage in the state of Iowa. In Iowa to determine if a common law marriage exists the court will look to see if there was an intent or agreement between the couple, if the couple was living together continuously, and that the couple were holding themselves out as man and wife and other factors. A common law marriage can be recognized after any length of time. A common law marriage will give a couple rights as if they were married. It will also give an individual the right to claim the property of their deceased “spouse.” Reference: Iowa Code § 595 (1999).
Once parties are married, regardless of the manner in which their marriage is contracted, they are married and can only be divorced by appropriate means in the place where the divorce is granted. That means, in all 50 states, only by a court order.
Forms
Tax Implications for All Employees
There are important tax consequences to be aware of when you are covering your domestic partner.
The difference in cost between a single health insurance policy and the category that you are moving to with a domestic partner (either an Employee/Spouse or Family policy for Faculty, P&S, and Merit Supervisory Exempt Employees, or, a Family policy for Merit Employees) may not be paid with pre-tax dollars, unless your partner qualifies as a tax dependent (as defined below).
Additionally, if your domestic partner does not qualify as your tax dependent, under federal tax law the portion of the premiums The University of Iowa pays for the coverage of your domestic partner will be included in your gross income, subject to federal income tax withholding and employment taxes, and will be reported on your Form W-2. You will also be unable to claim expenses for the domestic partner under the Health Spending Account plan.
If your domestic partner qualifies as your tax dependent, then no portion of the premiums paid by The University of Iowa will be included in your income or be subject to federal withholding or employment taxes.
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Who is a tax Dependent? Your same-sex or opposite-sex domestic partner (other than a spouse) can qualify as your tax dependent under Internal Revenue Code Section 152(a), only if:
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for the entire calendar year in question, he or she lives with you as a member of the household you maintain and occupy, and
- during the calendar year in question you provide more than half of his or her total support.
Note that it is not necessary for you to be able to claim an exemption for your domestic partner on your Form 1040. If your tax year is other than the calendar year, use that year instead.
We will also consider your domestic partner to be a tax dependent if he or she meets the above requirements for the first portion of the year, then you marry, and he or she remains your legal spouse the remainder of the year. Please see Qualifying Person Test under Publication 503 on the IRS web site.
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Determining Support. To determine whether you provide more than half of your domestic partner’s total support, you must compare the amount of support you provide with the amount of support your domestic partner receives from all sources, including social security, welfare payments, the support you provide and the support your domestic partner supplies for himself or herself. Support includes food, shelter, clothing, medical and dental care, education, and the like. If you believe you might provide more than half of your partner’s support, you should use the support worksheet in IRS Publication 501 (Exemptions, Standard Deduction, and Filing Information).
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Filing a Declaration of Dependent Domestic Partner (other than a spouse). Please contact your tax advisor before filing an affidavit that your domestic partner is a dependent, as defined by the Internal Revenue Code.
If your domestic partner qualifies as your tax dependent, you can avoid having the premiums paid by the University of Iowa treated as taxable income. To avoid taxation, you must complete and return the attached Declaration of Domestic Partnership form. Because the determination of whether a person is a dependent for tax purposes turns on facts solely within your knowledge, The University of Iowa cannot make this determination for you. If The University of Iowa does not receive a properly completed declaration form from you, we will assume that your domestic partner does not qualify as your tax dependent.