Macalester College offers benefits to same & opposite sex domestic partners. An employee and his/her partner must complete, sign, notarize and submit a Declaration of Domestic Partnership Form to the Macalester College Employment Services Department prior to 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, dental, and vision premium for domestic partners and non-qualifed dependents. The portion of the health, dental, and vision premiums for domestic partners and non-qualified dependents is considered imputed income and is added to your taxes as taxable wages.  The taxes associated with the fair market value of any elected health, dental, and/or vision benefit elections are in addition to the regular premiums associated with each respective benefit.

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