This is a preview. To continue reading, register for free access now. Register Now or Log in

Taxation of Employee Benefits: Indiana

Taxation of Employee Benefits requirements for other states

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

Author: Brightmine Editorial Team

Summary

  • Based on the US Supreme Court ruling in Obergefell v. Hodges, the value of health insurance benefits provided to an employee's same-sex spouse is not subject to state income tax withholding. The value of such benefits provided to same-sex civil union partners and domestic partners is taxable in the state. See Same-Sex Couple Health Insurance Benefits.