The University California offers eligible domestic partner benefits to eligible same-sex partners and some opposite sex domestic partners. These benefits include UC-sponsored medical, dental, and vision coverage.
Enrolling an eligible domestic partner (or a eligible domestic 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 UCnet’s full description of imputed income.
Imputed Income and Taxes Worksheet
Use the Imputed Income and Taxes Worksheet (PDF) to determine the amount of imputed income associated with your medical and dental benefits. You will need your:
- Full-time annual salary (viewable on At Your Service Online)
- Federal and state income tax rates (refer to a previous year tax return or contact your tax preparer)
Enrolling an eligible domestic partner
Read detailed eligibility and enrollment information in UC's Group Insurance Eligibility Factsheet (PDF).
Anyone can enroll eligible family members during one of these events:
If you enroll outside Open Enrollment, you must use the UPAY 850 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.