The Supreme Court's ruling regarding the Defense of Marriage Act (DOMA)
Thank you to everyone in the Dartmouth Community who has reached out to us in regards to the recent overturning of the Defense of Marriage Act (DOMA). Dartmouth College has reached out to all employee's who have been identified as potentially being affected by the recent overturning of DOMA.
The first change that Dartmouth has made regarding the ruling is an upgrade to our benefits software, allowing a change to the employee's partner' status from "Domestic Partner" to "Spouse". This will now allow all medical and dental insurance premiums to deduct on a pre-tax basis going forward. These employee's should see this change reflected in their September 27th paychecks for Bi-Weekly paid and October 1st paychecks for Monthly paid. Our next step will be to adjust each individual's post tax medical and dental premiums in 2013 to pre-tax. This change will take effect in the October 11th paycheck for Bi-Weekly paid employees and November 1st paycheck for Monthly paid. This will reduce their tax liability for that pay period only.
As you may or may not be aware, the ruling has allowed for a retroactive adjustment to post tax medical and dental premiums back to January 1, 2010 or the portion of time between then and now that the couple was legally married. So for example, if you were married on July 1, 2012, then it pertains to the time frame between July 1, 2012 and December 31, 2012.
The College will be filing a claim for the employer portion of the Medicare and Social Security taxes that were contributed when the post-tax portion of benefits was processed. We are offering to also file a claim on behalf of the employee for the Medicare and Social Security taxes that were over withheld back to 2010, if applicable. If employees would like us to do this on their behalf, they should please contact Lynn Thorp in Payroll so that we can calculate the appropriate amounts and get the appropriate signed forms as well as provide you with the Form W-2c's reflecting the corrected information.
It's important to note that as a result of the recognition of your marriage, the IRS will require you to file your personal income taxes for 2013 as 'married'. We recommend that you review your withholding elections and file an updated W4, if appropriate. The W4 form can be found at http://www.dartmouth.edu/~control/forms/w4.html.
For questions regarding the DOMA Ruling please contact:
Health Benefits Administrator
For questions regarding tax filing please contact:
Last Updated: 9/26/13