Civil UnionChildren

FREQUENTLY ASKED QUESTIONS

CAN NEW HAMPSHIRE CIVIL UNION COUPLES FILE A JOINT TAX RETURN?

The IRS will not accept a joint federal income tax return filed by a same-sex couple whether they are married or joined in a civil union. It is strongly recommended that you consult with a reliable tax advisor in preparing your taxes following a civil union.

HOW IS A NEW HAMPSHIRE CIVIL UNION DISSOLVED?

The New Hampshire Civil Union Law provides that “parties who have entered into a civil union who wish to dissolve the civil union shall do so pursuant to RSA 458, the New Hampshire statute that governs annulment, divorce and separation. Therefore, existing New Hampshire divorce law applies for dissolution of a civil union in New Hampshire.

HOW DOES CIVIL UNION AFFECT HEALTH INSURANCE?

For employees of the State of New Hampshire, of a New Hampshire County, or of a New Hampshire municipality, a civil union partner will be entitled to the same health insurance rights and benefits provided to married employees. For federal employees, the so-called federal Defense of Marriage Act (DOMA) means that health plans offered through the Federal Employees Health Benefits Program do not cover the same-sex partner of federal employees.

Self employed individuals should be able to purchase coverage for their civil union spouse on the same terms as a self-employed married individual. For private sector employees, complexities arise, and it is not clear whether a private sector employer can be required to extend such coverage.

Additional complexities arise for New Hampshire residents working in New Hampshire, or another state, for companies based in other states. Similar cissues arise for nonresidents who obtain a New Hampshire Civil Union, return home, and seek spousal health insurance benefits from their non-New Hampshire employer.

ROBERT HOWARD LAW OFFICE

168 Maple Street

Post Office Box 900

Henniker, New Hampshire 03242

Telephone (603) 428-3232 Fax (603) 428-3034