Same-sex and opposite-sex domestic partners are treated similarly to spouses for our benefit plans administered by the Department of Employee Trust Funds (ETF) as well as many of our optional benefit plans. Dependent children of your domestic partner are also eligible for benefits.
Domestic partners must meet all of the following conditions:
To establish a domestic partnership for benefits, you must meet the eligibility criteria for domestic partnership and submit a completed and notarized Affidavit of Domestic Partnership (ET-2371) to ETF. ETF will acknowledge your affidavit with a letter and provide you with the date of your established domestic partnership. Please note there is no connection between the State of Wisconsin Domestic Partner Registry and the domestic partner benefits administered by ETF and UW Hospital and Clinics under Wisconsin chapter 770.
Once your domestic partnership is established, your domestic partner and his/her dependent children may be eligible for the following benefits: health, supplemental Delta Dental, VSP Vision Care, EPIC Benefits+, State Group Life (SGL) Spouse/Dependent coverage, Supplemental Life Spouse/Dependent coverage and Wisconsin Retirement System and Wisconsin Deferred Compensation program survivor benefits. Please see below for specific information on how to enroll your domestic partner and his/her eligible dependents in your benefit plans.
If your domestic partner or your partner's eligible dependents are not considered tax dependents for health insurance purposes under federal law, the Fair Market Value (FMV) of the UW Hospital and Clinics contribution toward their health insurance coverage is considered a taxable fringe benefit, must be added to your earnings as imputed income and is subject to tax withholding. The monthly Imputed Income Amounts vary by health plan. Please note that the imputed income amounts will be adjusted annually. If your non-tax dependent domestic partner and his/her eligible dependents are enrolled in your Supplemental Delta Dental or EPIC Benefits+ or VSP Vision, the benefit premiums for these insurances will be deducted from your paycheck post-tax.
You are responsible for determining the tax dependent status of your domestic partner and his/her eligible dependents when you add them to your insurances. In order to be considered a tax dependent, your domestic partner must meet the federal qualifications for a "qualifying relative." Consult IRS Publication 501 or the IRS Form 1040 Instructions, pages 17-20, for more information.
In general, the IRS requires that a "qualifying relative" meet four tests:
The list above should not be used as the sole source of information for determination of your domestic partner’s tax status. UW Hospital and Clinics staff cannot provide tax advice. The IRS's tests are described in detail in IRS Publication 501. In addition, you should consult with your tax advisor or the IRS if you have questions on how the federal rules apply to your situation.
For additional information to help you determine if your domestic partner is considered a tax dependent, please review page 5 of ETF’s Domestic Partner Benefits Brochure and ETF’s Domestic Partner Frequently Asked Questions (FAQs). Please consult your professional tax advisor before adding a domestic partner to your benefits to fully determine how your specific tax situation may be affected.
To Establish your Domestic Partnership and Enroll your Domestic Partner and and His/Her Dependents in Benefits
Annual Opportunity to Change Domestic Partner Health Coverage
The annual It’s Your Choice enrollment period gives employees an opportunity to enroll or disenroll an established domestic partner and his/her eligible dependents in health insurance coverage as of January 1 of the following calendar year.
To add or remove your previously established Domestic Partner and his/her eligible dependents to your health insurance coverage, submit a Health Insurance Application/Change Form to Human Resources between October 8, 2012 and November 2, 2012.
Please see ETF's Domestic Partner Frequently Asked Questions (FAQs) for additional information on other qualifying events that would allow you to enroll or disenroll a domestic partner mid-calendar year.
Benefit Applications and Other Important Domestic Partner Resources