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To qualify as a dependent, your partner must receive more than half of his or her support from you. Nearly all companies that provide domestic partner benefits will also have an anti-discrimination policy that includes sexual orientation. Under federal tax law, the portion of an insurance premium that your employer pays for your coverage is not taxed as income. Even in states without DOMA laws, alimony awards are increasingly rare; however, if one partner was completely economic dependent on the other partner, it is possible that a domestic partnership affidavit might be used as some evidence that alimony would be appropriate. Some states have Defense of Marriage Act DOMA laws that would most likely prevent the courts from recognizing any kind of relationship between you and your partner. If you think that your partner might be your dependent under federal law, consult a tax professional. Might my domestic partnership affidavit be used in future court proceedings?

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