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Last Updated: 12/21/2017

Claiming the Military Service Credit for a Deceased Taxpayer

To claim the credit:

Can anyone else claim the credit?

If there is no surviving spouse or personal representative, the following relatives may claim the credit (in the order listed): the decedent’s children, grandchildren, father and mother, brothers and sisters, and children of the decedent’s siblings.

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

Example: Decedent was single with no children and his parents are divorced. If his mother claims the refund, she must include the signed consent form from his father.

For more information, see Filing on Behalf of a Deceased Taxpayer (Income Tax Fact Sheet 9).