retiree domestic partners treatment of FICA & FUTA

[Guest jc1457]

Hi,

We have a client who pays health coverage for a retiree and their domestic partner. The client has calculated the imputed income for the value of the domestic partner's coverage. There are no other wages paid to the retiree.

We know that the imputed income is taxable to the retiree and must be reported on Form W-2. Since there are no wages to withhold from, how do we handle the FICA and FUTA? Is it safe to report these numbers on the w-2 and have the employee pay their share when they file their income taxes?

Thank you!