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NOTE: Use these buttons to print or save the form. DO NOT use the browser tool bar. SAVE PRINT Form 1925a Declaration of Domestic Partnership Return completed form to: LANL Benefits Office TA-3 Otowi.

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Imputed income is the value of non-monetary compensation given to employees in the form of fringe benefits. This income is added to an employee's gross wages so employment taxes can be withheld. Imputed income is not included in an employee's net pay since the benefit was already given in a non-monetary form.

The employee will have imputed income reported on Form W-2 equal to the FMV of the domestic partner's (or child's) coverage. This amount will also be subject to income tax withholding and employment taxes.

DOMESTIC PARTNERSHIP means a committed relationship between two adults, of the same sex, that meets all of the requirements below. We attest and declare that the following statements (A through G) are true and correct: A. We are each other's sole domestic partner and intend to remain so indefinitely; B.

Common ownership of a car or other property (joint deed or mortgage agreement) Driver's licenses listing a common address. Proof of joint bank accounts or credit card accounts and loans.

The IRS doesn't recognize domestic partners or civil unions as a marriage. This means that on your federal return, you should file as single, head of household, or qualifying widow(er).

One simple way to do the calculation is to determine the difference between your company's cost of an employee-only monthly premium and the cost of an employee-plus-one monthly premium. Multiply that number by 12 and you will get your total.

The IRS considers health coverage for a domestic partner a taxable fringe benefit that must be included in the employee's gross income. The employee must receive imputed income for the employer-share of the premium paid for the domestic partner's coverage.

A domestic partner can be broadly defined as an unrelated and unmarried person who shares common living quarters with an employee and lives in a committed, intimate relationship that is not legally defined as marriage by the state in which the partners reside.

However, a domestic partner is not considered a spouse under federal law. As a result, if you elect to have your partner covered under your plan, you will pay income tax and Social Security payroll tax on the portion of the insurance premium that your employer contributes to your partner's policy.

No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232