Administrative Benefits for Survivors
Following the loss of a service member, you may be able to retain access to a range of benefits and privileges. This guide provides information on installation access, legal, financial, and other administrative resources that may be available to you.
Access to Base Facilities
Your connection to the military community continues. As a dependent with a valid DoD ID card, you and your family may continue to access select installation services and facilities.
| Facility |
Eligibility Details |
| Commissary & Exchange |
You may continue to shop at these facilities as long as you have an active DoD ID card. |
| MWR Facilities |
You are authorized to use the installation movie theater and certain other Morale, Welfare, and Recreation (MWR) facilities. |
For Unmarried Children: Privileges for unmarried children of the deceased service member are generally available until age 21, or age 23 if enrolled full-time in college or a secondary school.
Legal, ID Card, and Immigration Support
Navigating administrative processes can be challenging. The following resources are available to assist you.
Legal Assistance
Surviving spouses can receive free legal advice on matters such as benefits, entitlements, insurance, and taxation. Your Casualty Assistance Officer can help you schedule an appointment with a military legal expert, even if you are not near an installation.
New DoD Identification Card
To access the services you are entitled to, you will need a new ID card that identifies you as a dependent of a deceased service member. The casualty assistance office will help you obtain this.
Find the nearest military ID card facility
Posthumous Citizenship
This is an honorary status granted to service members who were not U.S. citizens but died in service. While it does not grant immigration benefits to relatives, other provisions may help surviving family members.
- Who is eligible: A service member who served honorably during a designated period of hostilities and died from a service-related injury or disease.
- How to apply: The next of kin must request this within two years of the service member's death.
- Benefits for Family: Under separate provisions, a surviving spouse (unless remarried), child, or parent may be able to petition for naturalization or be classified as an immediate relative for immigration purposes.
- Get Help: For more detailed information, call the USCIS military helpline at 877-247-4645 or visit the USCIS Military website.
Tax Information for Survivors
Navigating taxes after a loss can be complex. Here is some guidance on what to expect.
Final Income Tax Return
The Primary Next of Kin is responsible for filing the deceased service member's final tax return.
- W-2 Form: The Defense Finance and Accounting Service (DFAS) will mail the W-2 to the service member's address on record after January 1 of the following year.
- Request a W-2 Reprint: If the W-2 is lost or not received, you can request a new one by calling DFAS at 1-888-332-7411.
Non-Taxable Income
The following payments are generally excluded from your gross income for tax purposes:
- Social Security benefits
- Death gratuity payment
- Basic Allowance for Housing (BAH)
- Burial benefits
- VA pension and compensation payments
- Life insurance payments
Combat Zone Tax Forgiveness
If a service member dies while serving in a combat zone, or from injuries received there, their income tax liability is forgiven for the year of death and any earlier years served in the zone. Any taxes already paid for these periods will be refunded.
Investing Death Gratuities (HEART Act)
The Heroes Earnings Assistance and Relief Tax Act of 2008 (Public Law 110-245, §109) allows a beneficiary of a $100,000 death gratuity or an SGLI payment to contribute all or part of the gratuity or payment to a Roth IRA or an education savings account.
The account must be created within one year following receipt of the payment, and the normal contribution limits for Roth IRAs and education savings accounts do not apply in this circumstance.
For more information on this topic, please contact your local legal assistance office.