Domestic Partner (DP) Coverage Available With Sole Proprietor, But Not Individual, Plans

A domestic partnership (DP) is a close and committed personal relationship between two adults who live together but are not married. Domestic partners may be of the same sex or of the opposite sex. Domestic partner coverage is not available in the individual health insurance market in New York.

DP coverage is available to both same-sex and opposite-sex couples covered under sole proprietor health insurance plans

Eligibility requirements for DP coverage vary among health insurance carriers. Carriers may require proof that domestic partners are financially interdependent, and most require that DPs live together for at least 6 months. In addition, carriers may require DPs to sign an affidavit acknowledging their relationship or show proof that they have registered their relationship in the jurisdiction or municipality where they reside.

Children of DPs may also be added to a health plan and are treated the same or subject to the same rules and regulations as other dependent children.

While sole proprietors can generally deduct the cost of health insurance premiums for themselves and their dependents when filing their annual income tax returns, they cannot deduct the cost of health insurance premiums for domestic partners. Domestic partners are not recognized as eligible dependents for tax favorable status under federal or New York State law.

For information on how to register a domestic partnership in NYC, call (212) 669-2400 or go to: http://www.cityclerk.nyc.gov/html/marriage/domestic_partnership_reg.shtml

The following offer DP coverage to sole proprietors:

Source: OCHIA survey of insurers and special options, February 2009