Domestic Partners

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.

Macalester College provides "grossing up" employees' income to offset the imputed income tax from partner benefits.

On W-2s issued by Macalester, the Box 14 code "TFDOM" represents the tax you would have been responsible paying for that Macalester paid on your behalf.

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