New Jersey Division of Pensions and Benefits

DOMESTIC PARTNERSHIP ACT

Attention: This page describes the NJ Domestic Partnership Act (Chapter 246, P.L. 2003)
Follow this link for information regarding New Jersey Civil Unions

Chapter 246, P.L. 2003, the Domestic Partnership Act, established certain rights and responsibilities for domestic partners 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 domestic partners of State employees and retirees and permits local governmental or local education employers to extend those same domestic partner benefits to their employees and retirees.

Note: Effective with Chapter 103, P.L. 2006, the Civil Union Law, New Jersey same-sex domestic partnerships are only eligible for benefits if established prior to February 19, 2007. New Jersey will also recognize certain civil unions and domestic partnerships established in jurisdictions other than New Jersey. Click here for more information about Civil Unions or to view a list of recognized partnership jurisdictions.

DOMESTIC PARTNERSHIP GENERAL INFORMATION

Fact Sheet #71, Benefits Under the Domestic Partnership Act

Domestic Partnership - Frequently Asked Questions

Certifying Officer Letters to Employers

Local Employers Who Have Adopted the Domestic Partnership Act

Department of Health and Senior Services

DHSS Domestic Partnership Web site

DHSS Listing of Local Registrars

DOMESTIC PARTNER FORMS FOR EMPLOYERS

To print any of the following forms in PDF, you must have Acrobat Reader
which is available free from Adobe

Employer Resolution Forms

Resolution to Provide Pension Benefits (PDF 71K)

Resolution to Provide Health Benefits (PDF 449K)

Domestic Partner Health Benefit Resolution for Non-SHBP/SEHBP Employers (PDF 30K)

Other Forms

Certificate of Pension Membership (PDF 399K)

TAXATION OF DOMESTIC PARTNER BENEFITS

The Federal Government and the Internal Revenue Service (IRS) do not automatically recognize a domestic partner as a dependent for tax purposes. Therefore, your employer may have to treat the domestic partner health benefit as taxable to you and withhold federal income, Social Security, and Medicare taxes on its value. The charts and forms below show the taxable value of domestic partner health benefits coverage, and provide additional forms and publications that address the "tax dependent" status of domestic partners.

Taxable Imputed Income Charts for Plan Year 2010

Domestic Partner Imputed Taxable Income Chart for 2010 - State Biweekly Employees (PDF 13K)

Domestic Partner Imputed Taxable Income Chart for 2010 - State Monthly Employees (PDF 13K)

Domestic Partner Imputed Taxable Income Chart for 2010 - State Retiree Group (PDF 8K)

Domestic Partner Imputed Taxable Income Chart for 2010 - Local Government Retiree Group (PDF 12K)

Domestic Partner Imputed Taxable Income Chart for 2010 - Local Education Retiree Group (PDF 12K)

Domestic Partner Imputed Taxable Income Chart for 2010 - Chapter 330 Law Enforcement (Local Gov) (PDF 12K)

Domestic Partner Imputed Taxable Income Chart for 2010 - Chapter 330 Law Enforcement (Local Ed) (PDF 12K)

Taxable Imputed Income Charts for Plan Year 2009

Domestic Partner Imputed Taxable Income Chart for 2009 - State Biweekly Employees (PDF 8K)

Domestic Partner Imputed Taxable Income Chart for 2009 - State Monthly Employees (PDF 8K)

Domestic Partner Imputed Taxable Income Chart for 2009 - Retiree Group

Domestic Partner Imputed Taxable Income Chart for 2009 - Chapter 330 Group

Tax Dependent Certification Forms

Employee Tax Certification for Civil Union Partner or Domestic Partner Benefit (PDF 12K)

Retiree Tax Certification for Civil Union Partner or Domestic Partner Benefit (PDF 17K)

Internal Revenue Service Information

IRS Tax Topic 354 - Dependents

Information about the taxability of civil union partner health benefit coverage is also available in Fact Sheet #75, Civil Unions.

Information about the taxability of domestic partner health benefit coverage is also available in Fact Sheet #71, Benefits Under the Domestic Partnership Act

Copyright © State of New Jersey, 1996-2009
Division of Pensions and Benefits
PO Box 295
Trenton, NJ 08625-0295

All Technical issues regarding this Web site should be sent to the Division of Pensions and Benefits Webmaster.

Last Updated: November 25, 2009