Case Western Reserve’s Office of Human Resources announced today that benefits staff members are available to answer questions that married same-sex couples may have regarding their benefits in the wake of new rules from the U.S. Department of the Treasury and Internal Revenue Service.

The federal agencies announced the new policies in August after the U.S. Supreme Court struck down the Defense of Marriage Act two months earlier. Under the new agencies’ policies, benefits provided to a same-sex spouse are not treated as taxable for federal tax purposes. The benefits will continue to be subject to existing taxation under state and local laws.

Individuals affected by this federal ruling may update their benefits information by:

  • supplying marriage certificates or other spousal status documentation, such as immigration papers to identify an employee-spouse relationship

OR

  •  providing the top half of current federal tax forms identifying an employee-spouse relationship.

Once this information is updated, human resources representatives will work to ensure spousal health-benefit contributions are not subject to federal taxes.

Benefits for individuals in domestic partnerships, civil unions or other formal relationships are not affected by these changes.

Benefits staff can assist with questions regarding benefits for married same-sex couples. They can be contacted at 216.368.6781 or benefits@case.edu.

More information is available on the HR website at case.edu/finadmin/humres/benefits/laws.taxes.samesex.html.

For more information on the federal tax treatment of same-sex spousal benefits, review the IRS Ruling 2013-17 and the IRS Frequently Asked Questions.