The State of Iowa offers employees the ability to enroll their domestic partner in their state employee health and/or dental insurance.
Domestic Partner Forms
Declaration of Domestic Partnership
Termination of Domestic Partnership
Domestic Partnership: Cancellation of Health and Dental Coverage
Domestic Partnership: Reenrollment in Health and Dental Insurance
Eligibility
The State of Iowa employee must be benefit-eligible to cover a domestic partner for health and dental coverage and meet the conditions outlined in the Declaration of Domestic Partnership
Domestic Partner’s Eligible Dependent Children
The domestic partner’s child(ren) may be covered under the state’s health and dental plans as long as the children meet the state’s definition of an eligible dependent child for health and dental insurance coverage.
Enrollment
- You must complete the Declaration of Domestic Partnership form and return to your Human Resource Associate. (HRA)
- Once enrolled, you cannot cancel their coverage until the next Open Enrollment period, unless there is a Qualified Life Event.
- For current employees, the effective date for coverage will be the first of the month following the employee's signature. For new hires that claim domestic partnership, the effective date will be when the employee is eligible for coverage (first of the month following 30 days of employment).
- The Declaration of Domestic Partnership form is only Valid through the end of the calendar year in which it is signed.
- All employees covering a Domestic Partner need to complete a new Open Enrollment Declaration of Domestic Partnership during the State’s Open Enrollment period every calendar year.
Health and Dental Premiums
There are no additional premium contributions for enrolling a domestic partner or the domestic partner’s children. The employee pays the employee-share of family coverage for the health and/or dental plans elected.
Tax Consequences of a Domestic Partner and Children Enrolled in Health and Dental Benefits
A domestic partner enrolled in health and/or dental coverage may qualify as a “tax dependent” per the IRS provided certain qualifying conditions are met. If the domestic partner qualifies as a tax dependent per the IRS regulations, the employee will not pay any additional tax to cover the dependent. On the other hand, if domestic partner does not qualify as a tax dependent the added value of providing them health and dental coverage is taxable to the employee.
There are tax consequences to the employee if the domestic partner’s eligible dependent children are enrolled in the state’s health and dental insurance. The employee is taxed on the amount (the added value) that provides coverage for the domestic partner’s dependent children.
More information about potential tax consequences in enrolling your domestic partner in health and/or dental coverage is available at the Tax Treatment of Dependents Enrolled in Health & Dental Coverage website.
Qualified Life Events
When an employee enrolls the Domestic Partner/Children in health and/or dental insurance, the elections remain in effect to the end of the calendar year. The employee cannot make any changes until the next Open Enrollment period unless he/she experiences a qualified life event and the benefit change requested is consistent with the event.
If a qualified Life Event occurs that makes the Domestic Partner/child(ren) eligible to be removed from coverage, the Cancellation of Health and Dental Coverage form needs to be submitted along with the Life Event processed in Workday. Any Added Value Tax will be removed the first of the following month after the notification in writing.
If a qualified Life Event occurs that makes the Domestic Partner/child(ren) eligible to be re-enrolled in coverage, the Reenrollment of Health and Dental Insurance form needs to be submitted along with the Life Event processed in Workday. Added Value Tax may apply.
Additional information on qualified life events is available at the DAS Qualified Life Events website.
Change in Domestic Partnership
When an employee enrolls the Domestic Partner/child(ren) in health and/or dental coverage, the elections remain in effect through the end of the calendar year.
The employee cannot make any changes until the next Open Enrollment period.
Termination of Coverage
- If the domestic partner relationship is terminated, the employee must notify their Human Resources Associate (HRA) in writing within thirty (30) days of the termination.
- The employee will complete a Termination of Domestic Partnership form to cancel the Domestic Partner/child(ren) from health and/or dental coverage.
- Health and dental coverage will terminate at the end of the month that the HRA receives the necessary signed form.
- Any Added Value Tax will be removed the first of the following month after the notification in writing. For more information, please visit the Tax Treatment of Health and Dental Insurance website.
COBRA
- The former domestic partner and his/her dependents will not be eligible for COBRA and will not be notified of termination.
- COBRA will not be offered to a Domestic Partner/child(ren) if the
employee terminates employment, or if the Domestic Partner’s dependents have an event that makes them ineligible for the State’s health and dental plans.
The Department of Administrative Services – Human Resources Enterprise is providing this information about the State of Iowa’s benefits. The information on this web page is subject to change. Nothing herein shall be construed as a guarantee of benefits. This webpage is not a complete description of the State of Iowa’s benefit plans. Nothing on this web page supersedes or changes any of the terms and conditions of any plan documents, insurance policies, or other legal agreements. If the wording in this web page contradicts any plan documents, laws, regulations, administrative rules, insurance policies, or other legal agreements, the wording in the official documents and agreements will govern.