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Oregon Health Authority

Questions & Answers on Coverage of Domestic Partners

 

Our benefit program accommodates two types of domestic partnership: by affidavit and by registered certificate.

  1. Domestic partnership by affidavit is established between two individuals of same or opposite sex when they attest on a PEBB affidavit to the relationship as described in our Summary Plan Description. The Affidavit Forms
  2. Domestic partnership by registered certificate is established between two individuals of the same sex by Oregon Revised Statute as cited.

Spouse or domestic partner? A spouse is a person to whom you are legally married. A domestic partner is a person who meets the eligibility requirements outlined in the PEBB Administrative Rules.

PEBB members may enroll their domestic partner for coverage in all benefits for which the member is eligible. They may also cover a domestic partner’s children. See the requirements in the Summary Plan Description.

​To cover a domestic partner, members pay the same premium share for core benefits and the same premiums for optional benefits as they would in covering a spouse. This is also true of coverage for a domestic partner’s eligible children.

​Yes. Covering a domestic partner or the partner's eligible children when they are not tax dependents increases the amount of money in your pay before taxes. While payroll excludes health care premium costs from your taxable income, the IRS doesn't view non-tax dependent domestic partners and their children the same as they would your spouse and dependent children for tax purposes. They require that the added value of the coverage to be added to your pay. the value of the coverage is added to your wages. This not only increases your pay but also the taxes you owe. So, you take home less pay.

View the imputed value amounts for each health plan and tier level. This chart provides you the with amount that will be added to your monthly pay before payroll tax deductions. PEBB cannot help you with how much your payroll tax deduction will be; contact your agency payroll.

If your domestic partner or your partner’s children are your tax dependents, fill out the tax status form on our forms page and file it with your agency to avoid the imputed value and increased taxes. Submit the form for each new tax year during which your domestic partner or partner's children will be your tax dependents.

No, cost does not qualify as a midyear change. Once your election goes into effect it is irrevocable. However, if you experience a qualified midyear change it may allow you to make an enrollment change. Here are two examples of such midyear changes: 1) you and your partner dissolve the partnership; 2) your partner's child gains other coverage.

The PEBB Summary Plan Description has details on coverage of domestic partners and their children. PEBB cannot provide interpretations or advice related to a member’s taxes. You should contact a tax professional for information on your circumstances.