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How to Calculate Imputed Income for Domestic Partner Benefits

    https://www.paycor.com/resource-center/articles/how-to-calculate-imputed-income-for-domestic-partner-benefits/
    If you determine that domestic partners don’t qualify as a dependent and they receive health benefits, the contribution you make toward any premium is counted as a type of employee income called imputed income. That can come as quite a shock to …

FREQUENTLY ASKED QUESTIONS Domestic Partner …

    https://hr.harvard.edu/files/humanresources/files/faqqdp.pdf
    Federal tax law considers the fair market value of coverage for non-qualified dependents as imputed income. IRS guidelines consider imputed income part of an employee’s …

Are Domestic Partnership Benefits …

    https://www.paycor.com/resource-center/articles/are-domestic-partner-benefits-mandatory/
    If an employer pays for any part of a domestic partner’s health insurance, that employee benefit is taxable and must be reported on the employee’s W-2 as imputed …

Answers to Frequently Asked Questions for Registered Domestic …

    https://www.irs.gov/newsroom/answers-to-frequently-asked-questions-for-registered-domestic-partners-and-individuals-in-civil-unions
    If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) …



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