When is a Domestic Partner’s Child Considered a Dependent for Pre-tax Health Coverage?
Determining whether a domestic partner’s child is a dependent is more complicated than determining if a domestic partner is a dependent. Seeking the advice of a tax professional is recommended before certifying that a domestic partner’s child(ren) is/are dependent(s). This is because in addition to PEBB’s requirements for dependent children, generally all of the following must be met for your domestic partner’s children to qualify as your tax dependent(s) for pretax health coverage under federal tax law: • The child is your domestic partner’s child, adopted child, child placed for adoption, or eligible foster child • The child is a member of your household who shares your principal place of abode. (Note that the childe is not a member of your household if your relationship with the child violates local law.) • You provide over half the child’s support for the calendar year. • The child is NOT a Qualifying child of any other taxpayer* • The child is a U.S, citizen, national or resident
