Macalester College provides benefits to same & opposite sex domestic partners. An employee and his/her partner must sign a Declaration of Domestic Partnership Form at the time of benefits enrollment in order to be eligible for domestic partner benefits.

Related Benefit Forms

Taxes

Per Internal Revenue Service (IRS) and Minnesota Department of Revenue guidelines, Macalester College is required to report, as wages, the fair market value of the portion of the health premium for domestic partners and non-qualifed dependents. The portion of the health and dental premiums for domestic partners and non-qualified dependents is considered imputed income and is added to your taxes as taxable wages.

For more information regarding this topic, please contact Employment Services.