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My Benefits | Domestic Partner & Common Law Marriage

Overview

The University of Northern Iowa allows coverage for both common law spouses and domestic partners.

Common Law Spouse

Common law spouses must sign a "Common Law Affidavit" and have their signatures notarized. The common law relationship is a legally recognized and binding relationship. If it is decided to end the union, it must be terminated with an official divorce.


Domestic Partnership

To be eligible for domestic partner coverage, the employee and the domestic partner must meet the conditions outlined in the "Affidavit of Domestic Partnership." The Affidavit of Domestic Partnership requires a declaration of domestic partnership along with certain acknowledgements and affirmations before eligibility is determined.

Please consult a tax advisor or legal counsel before you certify that your domestic partner you are seeking coverage for is a dependent as defined by the Internal Revenue Code. If your domestic partner qualifies as a tax dependent, you are not taxed on the dependent coverage premiums paid by the University of Northern Iowa, and you are able to pay premiums for your domestic partner’s coverage on a pre-tax basis. 

If your domestic partner does not qualify as a tax dependent, you will be taxed on the fair market value of health and dental coverage. This is known as imputed income, and is calculated by taking the difference of what the employer (UNI) contributes to a family plan premium and what the employer contributes to the single plan premium. Covering a domestic partner on your health and dental plan also prohibits the premiums for these plans to be deducted on a pre-tax basis.

To learn more, read the comprehensive frequently asked questions.