Does federal tax law treat imputed income on domestic partner health coverage differently than standard employee-only premium contributions?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Does federal tax law treat imputed income on domestic partner health coverage differently than standard employee-only premium contributions?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS domestic partner health insurance imputed income tax dependent section 152 cafeteria plan employee contributions Google ↗
IRS Publication 15-B domestic partner health coverage imputed income fair market value wages Google ↗
- Publication 15 (2026), (Circular E), Employer’s Tax Guide · irs.gov
- FAQs for government entities regarding cafeteria plans · irs.gov
- Publication 15-B (2026), Employer’s Tax Guide to Fringe Benefits · irs.gov
- Advisory Opinion 2001-05A · dol.gov
- Domestic Partner Coverage · Vita Help Center · help.vitacompanies.com
- usc-cdn.house.gov · usc-cdn.house.gov
- Domestic Partner Benefits Guide · ppibenefits.com
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS domestic partner health insurance imputed income tax dependent section 152 cafeteria plan employee contributions OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Publication 15-B domestic partner health coverage imputed income fair market value wages OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |