CIVIL UNIONS

BENEFITS UNDER THE PENSION SYSTEMS, THE STATE HEALTH BENEFITS PROGRAM,
OR THE SCHOOL EMPLOYEES' HEALTH BENEFITS PROGRAM

Chapter 103, P.L. 2006, the Civil Union Law, establishes civil unions for same-sex couples in the State of New Jersey. The law also extends public pension, State Health Benefits Program (SHBP), and School Employees' Health Benefits Program (SEHBP) benefits to same-sex civil union partners of State employees, Local Government and Educational employees, and retirees of these employers in the same manner as those benefits are available to an employee's or retiree's spouse. This law became effective on February 19, 2007.

GENERAL INFORMATION
	Fact Sheet #75, Civil Unions Adobe PDF (38K)
	Certifying Officer Letter for Employers — with links to forms
	Civil Union Certifications accepted from jurisdictions other than New Jersey
	Civil Unions and Federal Income Tax
Department of Health and Senior Services
	DHSS Civil Union Web site

Effect on Domestic Partnerships — While the Civil Union Law created a new status for same-sex couples within the State of New Jersey, the law is not intended to replace or terminate existing same-sex domestic partnership relationships established under the Domestic Partnership Act (Chapter 246, P.L. 2003).

TAXATION OF CIVIL UNION PARTNER BENEFITS

The Federal Government and the Internal Revenue Service (IRS) do not recognize a civil union partner as a dependent for tax purposes. Therefore, your employer may have to treat a civil union partner's health benefit as a taxable fringe benefit and withhold federal income, Social Security, and Medicare taxes on the value of the premiums paid.

If a civil union partner can meet the Internal Revenue Service's definition of a dependent for tax purposes (Section 152 of the Internal Revenue Code), the employer/Division does not have to treat the civil union partner coverage as a taxable benefit. The requirements for dependent status are not easily met and are strictly enforced by the IRS. See Internal Revenue Service Publication 503 - Child and Dependent Care Expenses, for additional information on dependent status for federal tax purposes.

The forms below can be used to verify the federal "tax dependent" status of civil union partners with your employer or the Division of Pensions and Benefits.

Tax Dependent Certification Forms
	Employee Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)
	Retiree Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)