Does the imputed tax apply to both same and opposite sex partners? I thought same gender partners were not required to pay state tax on the value of their partner's benefits.
Federal tax is applied to domestic partner benefits for all domestic partners -- either same or opposite sex partners. The university system currently withholds both state and federal taxes for all domestic partners. However, staff fee privileges for a same-sex domestic partner taking undergraduate classes may be adjusted on the employee's state of Oregon return as a non-taxable benefit under Oregon code 305. For assistance in determining correct tax reporting and how to adjust your return, consult your tax advisor.