The Internal Revenue Service (IRS) has determined that if an employer allows employees to insure dependent children over the age of 26 who do not qualify as tax dependents, a value must be added to the employee’s taxable salary when reporting income earned on the annual W-2. This imputed income, which will be added to the tax base monthly, is calculated using the following table:
Dental II
2023 Rates
| Number of People | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|---|---|---|---|---|---|---|---|
| Employee + Child | $51.25 | $34.17 | $25.63 | $20.50 | $17.08 | $14.64 | $12.81 |
| Family | n/a | $45.83 | $34.38 | $27.50 | $22.92 | $19.64 | $17.19 |
If the child is over age 26 and a tax dependent, there is no additional income applied to the employee’s taxable salary. The University requires information for children over age 26 to confirm eligibility due to the student or disabled status and to determine tax-dependent status. University Benefits will request this information for children over 26 up to two times per year. The University reserves the right to require documentation to substantiate a dependent's eligibility status at any time.
Also, please note that if you participate in the health care flexible spending account program, you will not be able to submit any claims for a dependent age 26 and above unless they are your tax dependent.
Dental II
2022 Rates
| Number of People | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|---|---|---|---|---|---|---|---|---|
| Employee + Child | $50 | $33.33 | $25.00 | $20.00 | $16.67 | $14.29 | $12.50 | $11.11 |
| Family | n/a | $44.33 | $33.25 | $26.60 | $22.17 | $19.00 | $16.63 | $14.78 |
To review the adult child imputed income for the UIChoice or UISelect health plan, please visit the Adult Children page.