JHU Benefits Site - Same-Sex Domestic Partner Benefits

Same-Sex Domestic Partner Benefits

About the Benefits

Johns Hopkins University extends to same-sex domestic partners of faculty and staff the same benefits and privileges offered to spouses and their dependent children. This policy includes all university schools and divisions and extends coverage for such benefits and privileges as: medical and dental plans; dependent personal accident insurance; tuition grant and tuition remission; leave time under the Family and Medical Leave Act; and privileges in using the Hopkins athletic centers and library, and participating in the Johns Hopkins Federal Credit Union. This policy is not extended to unmarried heterosexual couples living together.

Policy for Benefits and Privileges of Same-Sex Domestic Partners

Johns Hopkins University extends same-sex domestic partners and their dependent children the same benefits and privileges afforded to spouses and dependent children of benefits-eligible faculty, staff, and students.

JHU defines a same-sex domestic partner as a non-related adult of the same sex, with whom you are in a committed relationship. Both you and your same-sex domestic partner must be at least 18 years old, committed as a family in a long-term relationship of indefinite duration and are socially, emotionally, and financially interdependent in an exclusive mutual commitment in which you agree to be responsible for each other's common welfare and share financial obligations. This policy is intended to cover same sex partner relationships, and not persons who are cohabiting simply as roommates.

How to Apply for Same-Sex Domestic Partner or Spouse Benefits

To apply for same-sex domestic partner benefits, or if you are applying for spouse benefits that are not currently in effect, you and your same-sex domestic partner or spouse must complete the JHU Affidavit of Marriage/Same-Sex Domestic Partnership form . The form should be completed and submitted prior to or coincident with your benefit elections. Should your same-sex domestic partnership or marriage terminate, you must complete and submit the JHU Termination Statement of Marriage/Same-Sex Domestic Partnership form within 30 days of the termination.

Tax Consequences of Same-Sex Domestic Partner Benefits

The Internal Revenue Code requires the fair market value of the benefits or privileges provided to same-sex domestic partners and their children to be considered taxable income for employment and income tax purposes unless the same-sex domestic partner qualifies as a dependent of the employee under Section 152 of the Internal Revenue Code. You can look at the same-sex domestic partner tax chart for specific dollar amounts.

If you currently cover your same-sex domestic partner under the university's health and welfare plans and are legally married, you should immediately provide a copy of your marriage certificate to the Benefits Service Center. You can do so by email or by fax (email benefits@jhu.edu or fax to 443-997-5820). The necessary action will then be taken to eliminate the imputed tax associated with the benefit plans under which your spouse and/or stepchildren are covered effective the date of marriage or January 1, 2013, whichever is later.

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