Will my domestic partner qualify as my dependent for tax purposes?

I am applying for dental and vision benefits from my employer for my domestic partner who has lived with me 6½ months this year. He will be living with me the next 12 months as well. Will he qualify as my dependent for tax purposes when applying for benefits this year? My employer will show the benefits as imputed income on my W-2 unless I can confirm he is a dependent.

When it comes to insuring domestic partners, the rules are clear. If your employer provides you the opportunity to insure you domestic partner, you will have to pay taxes on the value, if any, of the benefit unless he/she is a dependent. In order for your partner to be a dependent, he/she has to not only live with you but also not have income in excess of the personal exemption, and provide more than half of his/her financial support.

If he/she meets the above criteria, you should be able to avoid taxation on the assessed value of the insurance.