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Find out how to use the Imputed Income and Taxes Worksheet to help determine the actual cost (imputed income) of domestic partner benefits.
The University California offers domestic partner benefits to same-sex partners and some opposite sex domestic partners. These benefits include UC-sponsored medical, dental, and vision coverage.
Enrolling a domestic partner (or a partner’s child or grandchild) can affect your taxable income. Because these family members aren't your federal tax dependents or legal spouse, the IRS considers UC'’s contribution to medical and dental coverage "imputed income."
Imputed income is subject to federal and California State income taxes, Social Security and Medicare taxes, and any other required payroll tax. See At Your Service’s full description of imputed income.
Use the Imputed Income and Taxes Worksheet to determine the amount of imputed income associated with your medical and dental benefits. You will need your:
Read detailed eligibility and enrollment information in UC's Group Insurance Eligibility Factsheet (PDF).
Anyone can enroll eligible family members (PDF) during one of these events:
If you enroll outside Open Enrollment, you must use the Enrollment, Change, Cancellation, or Opt Out form (PDF).
Note: The vision plan isn't subject to imputed income since UC contributes the same amount for all employees and enrolled family members.
Notice: The information on this page summarizes provisions of university policies and/or collective bargaining agreements. Refer to the Personnel Policies for Staff Members (PPSM) or applicable collective bargaining agreement for full text of referenced information.