Taxation of Employee Benefits: Delaware

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Alice Gilman

Summary

  • Same-sex marriage is legal in Delaware and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. Similarly, the value of health insurance benefits provided to an employee's same-sex civil union partner is not taxable in Delaware. See Same-Sex Couple Health Insurance Benefits.