Military Service Credit for Deceased Taxpayer

If anyone eligible for the Credit for Military Service in a Combat Zone has died, you may be able to claim the refund on the decedent’s behalf.

These individuals may claim the decedent's 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 details, 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 from the others who are eligible.

To claim the credit:

1. Complete Form M23, Claim for Refund for a Deceased Taxpayer, including the signed waiver of consent at the bottom.
2. Attach Form M23 to a completed Form M99, Credit for Military Service in a Combat Zone.
3. Submit both forms with a copy of the death certificate and all other required documentation, as directed in the form instructions.