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New Tax Rules for Same-Sex Spouses

Due to the repeal of the Defense of Marriage Act (DOMA), there will be tax implications for some JHU employees.

If you cover your same-sex domestic partner under the university’s health and welfare plans and are legally married, you should immediately provide a copy of your marriage certificate to the Benefits Service Center. You can do so by email or by fax (email or fax to 443-997-5820). The necessary action will then be taken to eliminate the imputed tax associated with the benefit plans under which your spouse and/or stepchildren are covered effective the date of marriage or January 1, 2013, whichever is later.

During Annual Enrollment (October 22nd – November 12th), you can verify your dependents in the enrollment site. If you are legally married to a same-sex spouse and have provided your marriage certificate to the Benefits Service Center, your record should identify your dependent(s) as a spouse and/or stepchildren, not same-sex domestic partner and/or stepchildren of your same-sex domestic partner. We encourage employees who have legally married same-sex spouses to visit the enrollment site (accessible through myChoices) to ensure that JHU’s records are accurate.

JHU has been carefully reviewing this ruling to determine its full impact on employees, and will continue to keep employees informed as decisions are made.

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