Domestic Partner Benefits - State Taxation

[Guest JMKirschbaum]

Does anyone know of a resource that discusses the taxation of domestic partner benefits at the state level? Is there a list of states that exclude those benefits from taxable income?

[mbozek]

I dont think there is any such list because I dont think there is any state that permits domestic partners to file joint tax returns or be included as dependents.

[Harwood]

California:

http://www.edd.ca.gov/taxrep/de231eb.pdf

"Effective January 1, 2002, the Personal Income Tax law was amended to extend the tax benefits of employer-provided coverage under accident and health plans to domestic partners (as defined in Family Code Section 297). Such payments are excluded from PIT wages as well as PIT withholding."

[Guest JMKirschbaum]

Thanks. Vermont is also on the list and I assume that Massachusetts will be added. I just do not know if there are any others.