Domestic Partner: The State of Rhode Island extends health benefits (medical, dental, and vision insurance) to same-sex and opposite-sex domestic partners of eligible employees.  To qualify for coverage, employees must meet the requirements and provide the verification information listed on the Domestic Partner Affidavit.  Both the Domestic Partner Affidavit and the Domestic Partner Dependent Declaration Form must be completed, signed, notarized, and returned to the Agency Personnel Office. 

Under federal law, the fair market value of the state’s contribution for health insurance coverage for a domestic partner is considered imputed income to the employee, and must be reported as taxable income on the employee’s bi-weekly paycheck unless the domestic partner qualifies as a dependent of the employee under the IRS regulations for health plans.  It is the employee’s responsibility to consult with the appropriate tax advisors to determine whether or not a domestic partner qualifies as a dependent under the IRS regulations, and to determine all tax implications resulting from the decision to add a domestic partner.  Additional information is available in the Domestic Partner Frequently Asked Questions.

Common Law Spouse:  The State of Rhode Island extends health benefits (medical, dental, and vision insurance) to common law spouses of eligible employees.  To qualify for common law spouse coverage, employees must meet the requirements and provide the verification information listed on the Common Law Affidavit.    The form must be completed, signed, notarized, and submitted to the Agency Personnel Office.  It is the employee’s responsibility to consult with attorneys and/or tax advisors regarding the decision on whether to declare a common law relationship and any associated rights and responsibilities.