Domestic Partner Benefits

The State of Iowa allows employees the opportunity to enroll their domestic partner and/or domestic partner’s children in their medical, dental and/or vision insurance, pending approval of required documentation.

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Domestic Partner Forms

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Eligibility

You must be benefit-eligible to cover a domestic partner and/or domestic partner’s children on medical, dental and/or vision insurance; and you must meet the conditions outlined in the  Declaration of Domestic Partnership (316.58 KB) .pdf .

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Domestic Partner’s Eligible Dependent Children

The domestic partner’s children may be covered on your medical, dental and/or vision insurance if the children meet the State of Iowa’s definition of an eligible dependent child for medical, dental and/or vision insurance.

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Enrollment:

To enroll a domestic partner and/or domestic partner’s children in medical, dental and/or vision insurance, you must submit the following to your Human Resources Associate (HRA).

  • Completed  Declaration of Domestic Partnership Form (316.58 KB) .pdf
  • If your domestic partner and/or domestic partner’s children qualify as your dependent for federal income tax purposes, documentation is required. See Tax Consequences below.
  • A joint household bill establishing current domestic partnership status. See Documentation to Verify Domestic Partnership below.

Documentation must be submitted annually for a domestic partner and/or domestic partner’s children to be enrolled in your medical, dental and/or vision insurance.

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Tax Consequences:

A domestic partner and/or domestic partner’s children enrolled in medical, dental and/or vision insurance may qualify as a dependent for federal income tax purposes as defined in Internal Revenue Code § 152.  

  • If your domestic partner and/or domestic partner’s children qualify as your dependent for federal income tax purposes, documentation is required. Submit a copy of your Form 1040 from your prior year’s federal tax return with your domestic partner’s name listed. Sensitive information can be redacted.
  • If your domestic partner does not qualify as your tax dependent for federal income tax purposes, you will be taxed on the fair market value for your domestic partner’s coverage. This excess value will be included in your gross income.
    • You cannot submit Flexible Spending Account claims for Health Care or Dependent Care expenses for your domestic partner or your domestic partner’s children.

For additional information about tax consequences, refer to Tax Treatment of Health and Dental Insurance. If you have any questions, contact your tax advisor or your Human Resources Associate (HRA).

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Documentation to Verify Domestic Partnership:

Documentation is needed to verify your domestic partnership. Submit one form of documentation establishing current domestic partnership status, which includes both your names, a common address and is dated within the past six months, such as a joint household bill or joint bank/credit statement. If you don’t have a joint household bill, we may accept two separate household bills with a common address and dated within the past six months. Sensitive information can be redacted.

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Qualifying Life Events:

If a domestic partner and/or domestic partner’s children are enrolled in medical, dental and/or vision insurance, the coverage will remain in effect until the end of the calendar year. You cannot make any changes until the next open enrollment period unless you experience a qualifying life event. For additional information, refer to Life Events.

  • If at any time during the year, the domestic partner and/or domestic partner’s children are no longer eligible for coverage due to a qualifying life event or the domestic partner relationship terminates, you must complete the appropriate form to cancel or terminate the domestic partnership. It is your responsibility to notify your HRA in writing within 30 calendar days and submit a benefit change in Workday. Added Value Tax will be removed effective the first of the month following the notification in writing to your HRA.
  • If a qualifying life event occurs that makes the domestic partner and/or domestic partner’s children eligible to be re-enrolled in coverage, the appropriate form must be submitted to your HRA and a benefit change submitted in Workday. Added Value Tax may be applicable.
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COBRA

COBRA will not be offered to a domestic partner and/or domestic partner’s children, if the relationship terminates, if they experience a qualifying life event that makes them ineligible for your coverage or if you terminate from state employment.

If you have any questions, please contact your Human Resources Associate (HRA).

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.

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