Domestic Partners and Section 152

[Guest ADP]

We allow DP's to be added to an employee's benefit plan during open enrollment, but the employee needs to show the DP is considered an IRC Section 152 dependent.

In reading the guidelines for an IRC Section 152 dependent, I was unable to determine as to whether the DP's need to file jointly on their taxes to be considered an IRC Section 152 dependent. Can anyone clarify this?

Thanks.

[papogi]

Since the IRS does not recognize same sex unions as marriages, they cannot file jointly. One individual will file single, and claim the other as a dependent (under Section 152), for a total of two exemptions. The other individual will file single, but since someone else can claim him/her as a dependent on their taxes, he/she will not be able to claim himself/herself. You just need a copy of the taxes filed by the person who claims the other as a dependent. Their domestic partner will be on line 6©.

[Guest ADP]

This is actually a hetrosexual couple that live together.

I missed the obvious about filing jointly though. If I understand correctly, at least one person has to file single and add the other as a dependent, while the other files single but cannot claim themselves. They can't each file single and claim themselves. Is this correct?

[papogi]

If one taxpayer is eligible to claim another as a dependent, that dependent is not allowed to claim him/herself, even if the other taxpayer does not actually claim the dependent. They can't both file single and claim personal exemptions in this case. If one individual is truly another's dependent under 152, then the one taxpayer must report the other as a dependent unless they both decide that neither one wants the exemption (that should never happen).