SF 2800-1, Applying for Death Benefits Under CSRS

Applying for
Death Benefits
Under the
Civil
Service
Retirement
System

This pamphlet contains
information for persons
applying for benefits
under the Civil Service
Retirement System
(CSRS) because of the
death of an employee,
former employee, or
retiree who was covered
by CSRS.

U.S. Office of Personnel Management

SF 2800-1
Revised December 2008
Previous editions are not usable

We provide retirement information on the Inter­
net. You will find retirement brochures, forms,
and other information at:
http://www.opm.gov/retire
You may also communicate with us using email
at:
[email protected]

Table of Contents
Page

Death Benefits Under the
Civil Service Retirement System...................1

Benefits Payable Upon the Death

of a Civil Service Employee ...........................2

Benefits Payable Upon the Death

of a Retiree......................................................4

Benefits Payable Upon the Death

of a Former Employee ...................................6

Applying for Death Benefits .............................7

What Happens After You File Your

Application......................................................8

Having Survivor Annuity Payments

Sent to a Bank or Financial Institution ...........9

Changing Your Mailing Address ....................10

Federal Income Tax.........................................10

State Income Tax.............................................11

How to Contact Us ..........................................11

NSN 7540-01-479-9729

2800-1

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Death Benefits Under the Civil
Service Retirement System

Type of Death Benefits Payable
Two types of benefits may be payable under the
Civil Service Retirement System.

� Monthly payments to eligible survivors
� Lump-sum payments
The type of benefit(s) payable depends in part
on whether the deceased was an employee, a
former employee or a retiree at the time of
death.
Definitions

Employee
Anyone who was still on the agency’s employ­
ment rolls at the time of death, even if he or she
had applied for disability retirement and his/her
pay had already stopped.
Retiree
Anyone separated from an agency’s employment
rolls and who met all the requirements for retire­
ment (including having filed an application for
retirement benefits).
Former Employee
Anyone no longer on an agency’s employment
rolls at the time of death who had not yet
qualified and applied for retirement benefits.

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Benefits Payable Upon the
Death of a Civil Service
Employee

Survivor Annuity

To a Spouse
If an employee who dies with at least 18 months
of creditable civilian service is survived by a
spouse who:

� was married to the deceased for a total peri­
od of at least nine months (the nine month
requirement does not apply if the death was
accidental); OR

� was the parent of a child born to the appli­

cant and the deceased (including one born
posthumously or out-of-wedlock if the par­
ties later married);

the spouse may be eligible for a monthly survi­
vor benefit.

To a Former Spouse
If an employee dies with at least 18 months of
creditable civilian service, a benefit may be paid
in whole or in part to a former spouse who was
married to the deceased for a total of at least
nine months if a qualifying court order awards a
survivor annuity benefit.
To a Child
If an employee with at least 18 months of credit­
able civilian service is survived by:

� unmarried dependent children up to age 18,
AND/OR

� unmarried dependent children from age 18
to age 22 attending an accredited
educational institution full-time, AND/OR

� unmarried dependent children over age 18
and incapable of self-support because of
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mental or physical disability incurred before
age 18;
a child’s survivor annuity may be payable.
Children over age 18, incapable of self-support
because of mental or physical disability incurred
before age 18, and married when the employee
died may be eligible for a child’s annuity if their
marriage ends after the employee’s death.
Lump-Sum Benefit
If an employee dies and no survivor annuity is
payable based on his/her death, the retirement
contributions remaining to the deceased person’s
credit in the Civil Service Retirement and Dis­
ability Fund are payable.

Payees for Lump-Sum Benefits
If a lump-sum benefit is payable, it is paid to the
first person eligible under the following order of
precedence:

� beneficiary designated in writing by the

deceased, signed, witnessed, and received at
the U.S. Office of Personnel Management
prior to death; OR, if none, then to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� court-appointed executor or administrator of
the deceased person’s estate; OR, if none,
then to

next-of-kin of the deceased according to the
laws in the deceased person’s state of domicile.

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Benefits Payable Upon the
Death of a Retiree

Survivor Annuity

To a Spouse/Former Spouse/Insurable
Interest:
If a retiree dies who elected to provide a
survivor annuity for

� his/her surviving spouse and/or former
spouse, or

� a person having an insurable interest in
him/her, or

� a spouse married after retirement, or
� if a qualifying court order, on file at the

U.S. Office of Personnel Management, has
awarded survivor annuity benefits to a
former spouse,

a monthly survivor benefit may be payable.

To a Child
If a retiree is survived by

� unmarried dependent children up to age 18,
AND/OR

� unmarried dependent children from age 18
to age 22 attending an accredited school
full-time, AND/OR

� unmarried dependent children over age 18

incapable of self-support because of mental
or physical disability incurred before age 18,

a child’s survivor annuity may be payable.
Children over age 18, incapable of self-support
because of a mental or physical disability
incurred before age 18, and married when the
retiree died may be eligible for a child’s annuity
if their marriage ends after the retiree’s death.

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Lump-Sum Benefit
If a retiree dies, a lump-sum benefit equal to the
annuity due the deceased, but not paid before
death, may be payable. If no survivor annuity is
payable, any retirement contributions remaining
to the deceased person’s credit in the Civil Ser­
vice Retirement and Disability Fund may also be
payable.

Payees for Lump-Sum Benefits
If a lump-sum benefit is payable, it is paid to the
first person eligible under the following order of
precedence:

� beneficiary designated in writing by the

deceased, signed, witnessed, and received at
the U.S. Office of Personnel Management
prior to death; OR, if none, then to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� court-appointed executor or administrator of
the deceased person’s estate; OR, if none,
then to

� next-of-kin of the deceased according to the

laws in the deceased person’s state of domi­
cile.

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Benefits Payable Upon the
Death of a Former Employee

Lump-Sum Benefit
If a former employee dies, the retirement contri­
butions remaining to the deceased person’s
credit in the Civil Service Retirement and Dis­
ability Fund are payable.

Payees for Lump-Sum Benefits
The lump-sum benefit is payable to the first per­
son eligible under the following order of prece­
dence:

� beneficiary designated in writing by the

deceased, signed, witnessed, and received at
the U.S. Office of Personnel Management
prior to death; OR, if none, then to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� court-appointed executor or administrator of
the deceased person’s estate; OR, if none,
then to

� next-of-kin of the deceased according to the

laws in the deceased person’s state of domi­
cile.

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Applying for Death Benefits

Applicants for death benefits should complete
Standard Form (SF) 2800, Application for Death
Benefits. Specific instructions for completing
SF 2800 are on the form itself. If you need more
copies, photocopy the blank forms. In certain
situations, you must also complete the following
additional forms.

If the deceased was an employee at the time
of death
If you are the surviving spouse or former spouse,
you and the deceased person’s employing
agency should complete SF 2800A, Agency
Certification for Death in Service, which can be
obtained from the deceased person’s former
employing agency. Instructions for completing
SF 2800A are on the form itself.
If the deceased was a retiree at the time of
death
All applicants need to complete the application
form the Office of Personnel Management
provides for you.
Submitting Completed Application
If the deceased was an employee at the time of
death, submit your completed application, with a
copy of the death certificate and other attach­
ments, to the personnel office of the agency
where the deceased was last employed.
If the deceased was a former employee or a
retiree, send your completed application and a
copy of the death certificate to:
U.S. Office of Personnel Management

Retirement Operations Center

P. O. Box 45

Boyers, PA 16017-0045

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What Happens After You File
Your Application
If the deceased was an employee at the time
of death
After the personnel office has completed their
action, your application will be transferred to the
payroll office. The payroll office will send the
Office of Personnel Management (OPM) your
application and the records of the service per­
formed by the deceased. OPM will assign a sur­
vivor annuity claim number (CSF number) and
will process your application as quickly as pos­
sible after all the records and needed information
are received.

If the deceased was an annuitant
OPM will stop the payments to the deceased and
assign a CSF number as quickly as possible after
receiving the report of the death. OPM will mail
the needed application forms right away. We
will process your application as quickly as pos­
sible after the completed application is received.
After your application is processed
If you are eligible for monthly payments, OPM
will send you a booklet that shows your monthly
annuity rate and any amounts we have withheld.
Generally, the withholding is for health benefits
premiums and income tax.
If we are paying a lump sum, we will send
a statement to show the amount we have
authorized.
Payments
The Department of the Treasury makes all pay­
ments. The first payment we authorize for you
may come at any time during the month. Regu­
lar monthly survivor annuity payments are due
the first business day of each month. Sundays
and Federal holidays are not business days.
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Lump sum payments may come at any time
during the month.

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Having Survivor Annuity
Payments Sent to a Bank
or Financial Institution

Public Law 104-134 requires most Federal pay­
ments be paid by direct deposit into a savings or
checking account at a financial institution. How­
ever, if receiving your payment electronically
would cause you a hardship because you have a
disability or because of a geographic, language,
or literacy barrier, you may receive your pay­
ment by check. In addition, if enrolling in Direct
Deposit would cause you a financial hardship
because it would cost you more than receiving
your payment by check, you may receive your
payment by check.
Direct deposit is a win-win situation all around.
It eliminates the bother of traveling to a bank or
other financial institution to cash or deposit your
check. You no longer need to worry about the
check being lost in the mail. Also, you are
assured payments are deposited and available for
your use, even when you are away from home. If
you live where direct deposit is available, we
recommend you make arrangements soon if you
have not already done so.
When you elect direct deposit, you will continue
to receive other information at your mailing
address. Complete Section I of SF 2800, Appli­
cation for Death Benefits, to have your pay­
ments sent to a financial institution or to ask for
payments by check.
If you need to enroll in direct deposit or to
change accounts after your payments begin,
contact us as explained on pages 11 and 12.

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Changing Your Mailing Address

If you want to change your mailing address
before you receive your claim number, write to
the Office of Personnel Management, giving
your name, date of birth, your Social Security
Number, and the deceased person’s name, date
of birth and Social Security Number. If you have
received your claim number, you can contact us
as explained on pages 11 and 12. Always have
your claim number available when you contact
us.

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Federal Income Tax

Your payments are subject to the rules adminis­
tered by the Internal Revenue Service (IRS). For
a detailed explanation about Federal tax on sur­
vivor benefits, request Publication 721, “Tax
Guide to U.S. Civil Service Retirement Bene­
fits,” from the IRS.
We report your annuity payments to the IRS. If
you do not file the required tax returns, you
could be subject to penalties, interest, and poten­
tially a levy against your survivor annuity. We
do not withhold tax from lump-sum payments.
Unless we are told otherwise, we will withhold
Federal income tax from monthly survivor annu­
ity payments as if you are a married person
claiming three withholding allowances. This is
the IRS standard we use when we have no other
withholding instructions.
You can start, stop, or change your Federal tax
withholding at any time. Contact us as explained
on pages 11 and 12.

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State Income Tax

You can authorize us to withhold your state
income tax. For information or to authorize this
action, contact us as explained below.

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How to Contact OPM

You Can Access Information and
Make Changes to Your Annuity
On-Line

General Information
If you are looking for general information about
your survivor annuity you should check our
website at www.opm.gov/retire. The website
provides an array of informational services
including answers to frequently asked questions,
access to forms and links to other Federal bene­
fits websites.
If you have reviewed this information and still
have a question, you can contact us via email at
[email protected]. We will respond to your email
address.
Making Changes to Your Annuity or
Accessing Information About Your Annuity
Our Services Online feature allows you to per­
form several types of transactions on-line 24
hours a day/7 days a week. Just log onto
www.servicesonline.opm.gov. You must use a
PIN (Personal Identification Number) to access
this system. If you do not have a PIN, call OPM
and one will be assigned to you. Using this sys­
tem, you can make various types of changes to
your monthly payments (taxes, address, etc.) and
access specific information about your monthly
payments.

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You Can Access Information About
Your Annuity and Make Changes to
Your Annuity By Telephone
If this pamphlet does not fully answer your
questions, call the Retirement Information
Office toll-free at 1-888-767-6738. Customer
Service Specialists are available Monday
through Friday from 7:30 a.m. to 7:45 p.m.
Eastern time. They are not available on Federal
holidays. If you use TTY equipment, call
1-800-878-5707.
When you call, be prepared to give us the full
name and date of birth of the deceased Federal
employee or retiree. This allows us to identify
the proper records promptly.
You Can Reach Us By Mail
If you prefer, you can always write to us at the
following address:
U.S. Office of Personnel Management
Retirement Operations Center
P.O. Box 45
Boyers, PA 16017-0045

Please remember to include your claim number
on all correspondence so we can locate your
records.

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United States Office
of
Personnel Management
1900 E Street, NW
Washington, DC 20415
www.opm.gov/Forms

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