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

Taxation of Employee Benefits: Virginia

Taxation of Employee Benefits requirements for other states

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

Author: XpertHR Editorial Team

Summary

  • Same-sex marriage is legal in Virginia and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable in the state. Virginia does not recognize same-sex civil unions or domestic partnerships. The value of health insurance benefits provided to an employee's same-sex civil union partner or domestic partner, and/or their dependents, is subject to state income tax withholding See Same-Sex Couple Health Insurance Benefits.