Domestic Partner Benefits
Find out how to use the Imputed Income and Taxes Worksheet to help determine the actual cost (imputed income) of eligible domestic partner benefits.
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.
Tax implications
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 UCPath)
- 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 Complete Guide to Health & Welfare Benefits (pg 5).
Anyone can enroll eligible family members during one of these events:
- Newly Hired: Period of initial eligibility
- Life Changing Event: Family status change (PDF)
- Open Enrollment
To update family status information and to enroll an eligible domestic partner in benefits outside of Open Enrollment, log in to UCPath and navigate to Employee Actions > Health & Welfare > Life Events/Benefit Changes.
Detailed information
Note: The vision plan isn't subject to imputed income since UC contributes the same amount for all employees and enrolled family members.