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Last Updated: 4/25/2018

Claiming the Military Service Credit for a Deceased Taxpayer

Who may claim the decendent’s credit?

The following individuals may claim the credit, listed in order of eligibility:

  • A surviving spouse
  • A personal representative
  • The decedent’s children
  • The decedent’s grandchildren
  • The decedent’s parents
  • The decedent’s siblings
  • Children of the decedent’s siblings

For more information about eligibility, see Income Tax Fact Sheet 9 – Filing on Behalf of a Deceased Taxpayer.

Note: If more than one person may claim the credit, all eligible persons must agree on who will receive it. If you are claiming the refund, you must get a signed waiver of consent (included with Form M23) from the others who are eligible.

How do I claim the credit on the decedent’s behalf?

  1. Submit both forms with a copy of the death certificate and all other required documentation, as directed in the form instructions.