Multnomah County allows Domestic Partners and their Children to be enrolled onto medical/dental plans, but the IRS doesn't recognize these dependents for tax purposes.

This results in additional taxes or "imputed income" if you enroll them on your medical/dental plans.

For a personalized estimation of the per paycheck tax impact, please call the Employee Benefits Office at 503-988-3477, or email

The Employee Benefits Office is unable to provide specific legal or tax advice. Employees are encouraged to discuss their situation with tax professionals, legal counselors and/or representatives from state or federal programs, if applicable, to learn more. Information below is provided in accordance with state and federal laws. Provisions are subject to passage of new laws or updates/changes to regulation interpretation. 

Post-Tax Cost Shares

Employees who choose to enroll a Domestic Partner and/or their children will notice that the payroll deduction for such dependent coverage is withheld from their paycheck on a post-tax basis.

Imputed Income

Employees are required to pay tax on the value of a non-IRS eligible dependent's health plan coverage. This taxation applies to non-IRS eligible children as well as domestic partners.*

The value is the fair market value of group coverage for the person(s) enrolled as a domestic partner or non-IRS eligible children. This value is often referred to as Imputed Income. The tax calculation on an employee’s paycheck will be based on the sum of Semi-Monthly Gross Pay PLUS the Imputed Income value for the non-IRS eligible dependent's coverage(s). As a result, the amount of income taxes withheld from an employee’s paycheck will increase.

Additional Information:

Impacts of Enrolling your Domestic Partner in County Benefits-DP Info Handout (32.16 KB)

*At this time the IRS does not recognize civil unions or State Domestic Partner registry. For the purpose of
benefit administration, a non-Spouse partner is considered a domestic partner and coverage is subject to the
imputed income tax. Should IRS regulations change, those employees affected will be notified.