Your domestic partner is a dependent under Section 152 of the IRS Tax Code if he or she. Domestic Partner Benefit Eligibility Defining Domestic. The employee benefits program is offered to the domestic partners of our employees. Tax Analysts - The Federal and State Taxation of Domestic Partner. Dependent Tax Affidavit if my Domestic Partner's status under IRC Section 152 changes at any time DOES NOT qualify as my dependent under Internal.