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Taxation of Employee Benefits: District of Columbia

Taxation of Employee Benefits requirements for other states

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

Authors: Stuart R. Buttrick, Susan W. Kline and Jenie Van Hampton, Faegre Drinker Biddle & Reath LLP

Summary

  • Same-sex marriage is legal in the District of Columbia. The value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. The same applies to employees in registered domestic partnerships. See Same-Sex Couple Health Insurance Benefits.