Domestic Partner coverage is available in the U.S. medical, dental and vision plans. The employee contributes the same amount toward the medical, dental and vision premiums for his or her Domestic Partner as other employees do for spouse coverage; however, pre-tax contributions under IRC Section 125 are not available, so the premium deductions for domestic partners are made on a post-tax basis. Additionally, per the IRS, the value of the premium for the Domestic Partner coverage in excess of the employee’s contribution is treated as wages (taxable income) and is subject to federal and state withholding.
