Hi, Althought there is no deduction
(other than the fact that if a partner qualifies as a dependant, there is the additional 4000 personal
exemption, and the abiity to deduct helth education and the other things that come with dependancy) you are correct ... There should BE no imputed income..Based on IRS requirements, imputed income applies only for coverage of an individual
who is not your tax dependent. If your domestic partner (or your partner's child
) qualifies as your tax dependent under Section 152 of the Internal Revenue Code
, you should have no imputed income..To do this, the domestic partner and partner's children must: a) receive over 50% of his or her support from you for the year; and, b) have as his or her principal abode your home for the entire year, and be a member of your household, as you likely know, if you are already taking the dependency exemption
..I would take your tax return to your HR department, (to document that your partner qualifies as a dependant), and demand that they remove and adjust..You should refer them to the tax code. Here's your citation: 26 U.S. Code § 152.Please let me known if you have any questions at all..Lane.If this HAS helped, I would appreciate a positive rating (using the stars or smiley faces on your screen)… That’s the ONLY WAY I'll be credited for the work here, Thanks! … However, if you need clarification, or want to discuss this issue further, be sure to come back here, so you won’t have to pay for an additional question. .