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Domestic Partner Medical Coverage & Tax Liability

You can cover your domestic partner if your partnership is registered with the State of California. The State of California registers same-sex domestic partners, as well as opposite-sex partners .You may register your partnership in California even if you're not a California resident. For more information visit the State of California Domestic Partners Registry Web page.

Generally, you can register your domestic partner if you share a common residence and your domestic partner is:

  • Age 18 or older
  • A member of your household for the coverage period
  • Not related to you in any way that would prohibit legal marriage
  • Not legally married to anyone else or in a registered domestic partnership with anyone else

Federal tax rules do not recognize domestic partners, the cost of the coverage is not tax protected and an imputed income tax is calculated on the cost of the coverage for the non-employee. Imputed income is the estimated value of Stanford's financial premium contribution towards health insurance coverage (medical, dental, vision, and AD&D) for registered domestic partners. It must be reported as taxable wages earned and as such, the value of their coverages are exempt from State taxes.

Please note that qualified domestic partners enrolled in Stanford University medical plans need to enroll in Medicare Parts A and B when they turn 65. Failure to enroll in Medicare may result in future penalties or impact the payment of claims.