Certification of Dependent Status

From SmartMedicalConsumer Wiki

Employers are responsible for withholding federal employment taxes from the compensation they pay to their employees. Whenever an employee’s domestic partner receives domestic partner benefits under an employer-sponsored health arrangement, the employer must therefore inquire as to whether the employee’s domestic partner satisfies the requirements for being treated as the employee’s dependent for tax purposes.

As a result, employees who elect domestic partner coverage should be required to provide the employer with a written certification that the person does qualify as their dependent for health benefits purposes. Each employee who elects to cover their domestic partner must be required to complete such a certification, regardless of whether he or she has a same-sex domestic partner or a partner of the opposite sex.

Similarly, employers require Certification of Dependent Status forms to be filled for dependent coverage for “qualifying children”.

Furthermore, if state law or local ordinances contain a domestic partner registry, employees might be required to provide evidence that they and their domestic partners have registered. Employers typically structure their health plan in such a manner that the only individuals entitled to domestic partner benefits will be those who comply with the available registration procedures.

It is important to note such registration is NOT a condition of an employee’s domestic partner being treated as a qualifying relative.

The only definition of the dependency that the domestic partner and his/her children must meet is the one defined by Internal Revenue code.