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Military Service Credit for Deceased Taxpayer

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

Contact Info

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