Domestic Partner Benefits

You may qualify if you and your domestic partner are:

• At least 18 years old and mentally competent to enter into a contract.
• Not legally married to anyone else or the domestic partner of anyone else.
• Not related by blood to a degree that would bar marriage in the state where you live.
• Each other's sole domestic partner for at least 12 months and intend to remain so indefinitely.
• Sharing the same residence.
• Financially interdependent.

Because of tax implications, it may be less expensive for you to enroll separately if both you and your domestic partner work for Carilion Clinic. Or, one of you can opt out of medical, dental and vision coverage and the other can cover both of you. Consult your tax advisor to determine which option is right for you.

There are tax implications to consider if you enroll in our domestic partner benefits. Please consult with your tax advisor to determine whether this option is right for you.

• The IRS requires that benefits premiums for people who are not your tax dependents be paid with after-tax dollars. The amount you pay for some of your own benefits premiums (medical, dental and vision) is taken out of your paycheck before taxes are taken out, which lowers your taxable income. The amount you pay for your domestic partners benefits is deducted from your paycheck after taxes have been taken out.
• In addition, if you enroll someone who is not your tax dependent in benefits, the value of that person’s coverage (the amount that Carilion pays) is taxable to you and is treated as income. This is called imputed income and is an IRS requirement. 
  • This means that the value of your domestic partner’s coverage, less the amount you pay for such coverage on an after-tax basis, will be included in your gross income, subject to federal income tax withholding and employment taxes, and will be reported on your W-2.
  • The amount of tax will vary depending on the type and level of coverage selected and your personal tax level.
• See the tax charts in the Resources box below to determine the taxable amount for your situation.
• If you annually certify that your domestic partner qualifies as an IRS defined tax dependent, the value of the coverage will not be included in your taxable income and will not be subject to FICA taxes. In addition, your premiums for your domestic partner coverage may be deducted on a pre-tax basis.
• To certify the tax dependent status of your domestic partner and/or the children of your domestic partner, complete the Tax Dependent Certification form and submit it to Human Resources.  You have 60 days from the qualifying event to submit required documentation to Human Resources.
• If your tax dependent status changes during the year, contact Human Resources through Employee Center.
• Because of the tax issues, it is important to consider not only the cost of premiums for coverage but also the additional taxes you will pay when deciding if you want to enroll your domestic partner or the children of your domestic partner on your benefits.

Below is an example of the tax implications of enrolling a domestic partner in our benefits for 2026. This is just an example—contact your tax advisor to discuss your individual situation.

This example shows a full-time employee in the $15.01 - $25.00 salary range selecting Employee + Domestic Partner coverage for the Carilion Clinic Medical Plan. This example does not include any additional premiums that may apply.

• 2026 Tax Chart for Dental Insurance (PDF)
• 2026 Tax Chart for Medical Insurance (PDF)
• 2026 Tax Chart for Medical Insurance with Comprehensive Vision (PDF)
• 2026 Tax Chart for Medical Residents (PDF)
• Domestic Partner Affidavit Mid-Year Changes 2026 (PDF)
• Termination of Domestic Partner Relationship 2026 (PDF)