The value of employer-provided health insurance for a domestic partner can be excluded from income (as it would be for a spouse) if the domestic partner is a tax dependent ignoring the gross income test. [1]
If I marry someone who was previously covered as a tax-dependent domestic partner, can I exclude their benefits for the entire year, or only for the portion of the year that we were married? Publication 17 says you are considered married for the whole year if you were married on the last day of the year, but I am not sure whether that applies in this situation.
We are filing jointly, and live in California.
Thanks, Steve
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