Enrolling Your Domestic Partner

Understanding the Tax Impact

Enrolling a domestic partner into your Entegris Medical, Dental, and Vision Plans may affect your taxes.

The rates you pay to enroll a spouse or domestic partner are the same; however, there are differences in:

• Tax status: Unless your domestic partner qualifies as an IRS Code 152 tax dependent, the Entegris contribution toward their coverage is considered taxable income (imputed income) to you 
• Taxing contributions: Your share of the premium for your domestic partner will be deducted on an after-tax basis  
• Other taxes: Imputed income increases your taxable earnings and is subject to federal, state and FICA withholding. You’ll see this amount on each paycheck and on your annual W-2 
• Flexible Spending Account and Health Savings Account rules: Medical or dependent care expenses for your domestic partner can only be reimbursed from your Health Care FSA or HSA if they qualify as an IRS Code 152 tax dependent