Qualifying Adult Eligibility
A Qualifying Adult means a same-sex or opposite-sex individual of a Northern Kentucky University employee if you both meet the following requirements and complete an Affidavit of Qualifying Adult:
- You are both at least 18 years old and mentally competent to consent;
- You share a common residence for at least one year prior to signing the declaration and intend to do so indefinitely;
- You are jointly responsible for each other’s financial obligations which could be demonstrated upon request by providing proof of existence of at least one of the following:
(i) A joint mortgage;
(ii) Durable property or health care power of attorney;
(iii) joint ownership of motor vehicle;
(iv) Joint checking account/credit card;or
Designation of each other as the primary beneficiary of a will, life insurance policy, or retirement plan.
- Is not legally married to anyone else;
- and Is not currently eligible for any form of Medicare.
Tax Consequences of Qualifying Adult Benefits
Unless your Qualifying Adult or his or her dependent children, if any, are considered your federal tax dependents under the Internal Revenue Code for health benefit purposes as described below, the Internal Revenue Service currently treats as imputed income to you the value of the coverage provided for your domestic partner and his or her dependent children, if any, less any contributions paid by you on an after-tax basis for this coverage. In general, a qualifying relative (or his or her child) who is a member of your household qualifies as your tax dependent for health benefit purposes if:
- He or she receives more than 50% of his or her financial support from you;
- He or she lives with you (shares a personal residence) for the full tax year (except for temporary reasons such as vacation, military service or education);
- He or she is a citizen, national or legal resident of the United States; or a resident of Canada or Mexico; or is a child being adopted by a US citizen or national;
- He or she is not a section 152 qualifying child dependent on another taxpayer’s filed return or is a section 152 qualifying child dependent on another taxpayer’s return where the filing is only to obtain a refund of withheld income taxes; and
- Your relationship is not in violation of any local laws.
You are advised to consult with your tax advisor to determine if your Qualifying Adult and his or her dependent children are your federal tax dependents and to review the tax consequences of electing domestic partner benefit coverage.
PLEASE NOTE: you can elect coverage for your spouse OR an extended family member, not both.
