Domestic Partner and Civil Union Benefits

New and Updated

• Type:

  50-State Charts

  Tax Treatment of Same-Sex Civil Union and Domestic Partnership Partner Benefits by State

  This chart has been updated to remove same-sex marriage information, as federal and state tax treatment is now aligned. The title now reflects its current focus on taxation of benefits for those in same-sex civil unions and domestic partnerships, which continues to vary by state.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: California

  Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Vermont

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Vermont of salary deferrals to IRC § 125 cafeteria plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Iowa

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Iowa of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Rhode Island

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Rhode Island of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Oregon

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Oregon of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Montana

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Montana of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Massachusetts

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Massachusetts of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Maine

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Maine of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Illinois

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Illinois of health insurance benefits for those in same-sex marriages and civil unions.