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Yes, a registered domestic partner can be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care, provided that the support requirement is satisfied.
Section 105(b) of the Internal Revenue Code states that gross income does not include amounts paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for expenses incurred for the medical care of the taxpayer, his spouse, or his dependents. For a registered domestic partner to qualify as a dependent under section 105(b), the partner must meet the definition of a dependent as outlined in section 152 of the Code.
According to section 152(a)(9), a dependent is defined as an individual who:
Additionally, section 152(b)(5) imposes an additional requirement that the relationship between the individual and the taxpayer must not violate local law.
The IRS FAQ clarifies that for purposes of the exclusion in section 105(b), a registered domestic partner may be considered a dependent if the support requirement is met. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that the domestic partner's gross income be less than the exemption amount in order for the partner to qualify as a dependent.
Therefore, if a registered domestic partner meets the support requirement and the relationship does not violate local law, the partner can be considered a dependent for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care.
Sources:
Rev. Rul. 2003-58
§ 105. Amounts received under accident and health plans
PLR 200108010
PLR 200339001
PLR 9850011
