OPM Survivor Benefits: Who Qualifies, Payments, and Filing

OPM survivor benefits can include a monthly annuity, a one-time lump sum, and continued health and life insurance for eligible family members of a deceased federal employee, former employee, or retiree. What you receive depends on which retirement system covered the deceased — Civil Service Retirement System (CSRS) or Federal Employees Retirement System (FERS) — whether they were still working or already drawing an annuity, and, for retirees, what survivor election they made at retirement.

Report the Death Before Anything Else

No claim moves until OPM or the employing agency knows about the death. How you report depends on the deceased’s status.

If the person was a current federal employee, contact the human resources office at their agency. HR handles the notification and sends the claim forms to eligible survivors.¹

If the person was already receiving a monthly payment from OPM — either as a retiree or as a survivor annuitant — you can report the death three ways: online at opm.gov/ReportDeath, by phone at 1-888-767-6738, or by mail to the Retirement Operations Center in Boyers, Pennsylvania.² Phone lines are open Monday through Friday, 7:40 a.m. to 5:00 p.m. Eastern; the 10:30 a.m. to 1:30 p.m. window has the longest waits.

To report online, you’ll need the deceased’s claim number with prefix, the last four digits of their Social Security number, their date of birth, and date of death.³ The claim number appears on the retirement booklet, retirement ID card, or any correspondence from OPM Retirement Services.

Who Qualifies for a Survivor Annuity

Surviving Spouses

A surviving spouse qualifies for a monthly annuity if the marriage lasted at least nine months before the death. That requirement is waived if the death was accidental or if a child was born of the marriage. When the deceased died in service under FERS, they must also have completed at least 10 years of creditable service, including 18 months of civilian service. Under CSRS, the minimum is 18 months of creditable civilian service.⁴

For a retiree’s spouse, everything turns on whether the retiree elected a survivor annuity at retirement. If they chose no survivor benefit, the spouse gets no monthly annuity, no matter how long the marriage lasted. Both CSRS and FERS require the spouse’s notarized consent before a retiree can waive or reduce that election.⁵

Former Spouses

A former spouse can receive a survivor annuity only if the retiree voluntarily elected one for them or a court order (typically a divorce decree) awarded it and is on file with OPM.⁶ The former spouse must also have been married to the employee for at least nine months.⁷

Remarriage before age 55 generally ends a former spouse’s eligibility, unless the marriage to the federal employee lasted at least 30 years.⁷

Dependent Children

Unmarried, dependent children of the deceased receive a monthly annuity until age 18. Payments continue to age 22 if the child is a full-time student. An unmarried child who cannot support themselves because of a disability that began before age 18 can receive the annuity indefinitely, as long as the disability persists.⁸

How Much the Monthly Annuity Pays

CSRS

Under CSRS, the maximum survivor annuity is 55% of the deceased’s unreduced annual benefit.⁹ When a current employee dies in service with at least 18 months of civilian service, the annuity is calculated at 55% of a computed annuity, with a statutory minimum floor tied to 55% of the smaller of either 40% of the employee’s average pay or a projected service calculation.¹⁰

FERS

Under FERS, a full survivor annuity equals 50% of the deceased’s unreduced annual basic annuity; a partial election provides 25%.¹¹ A surviving spouse under age 60 entitled to a FERS survivor annuity may also receive a supplementary annuity that bridges the gap until Social Security survivor benefits begin at age 60. The supplement stops at 60 and is payable only if the surviving spouse will eventually qualify for Social Security survivor benefits on the deceased’s record.¹²

Basic Employee Death Benefit

When a FERS-covered employee dies in service with at least 18 months of creditable civilian service, the surviving spouse also receives a one-time lump sum called the Basic Employee Death Benefit. It equals 50% of the employee’s final salary (or average salary, if higher) plus an inflation-adjusted amount. For deaths occurring after December 1, 2025, that adjusted amount is $43,800.53, and OPM updates the figure annually for cost-of-living changes.¹³

Cost-of-Living Adjustments

Survivor annuities under both systems receive annual cost-of-living adjustments once payments begin. CSRS survivor annuities receive the full percentage change in the Consumer Price Index. FERS survivor annuities use a tiered formula that can trim the increase when inflation runs above 2%.¹⁴ A survivor annuity that started within 11 months of the effective date receives a prorated COLA for the first year.

When You Get a Lump Sum Instead

If no one qualifies for a monthly survivor annuity, OPM pays a lump-sum death benefit under CSRS equal to the deceased’s contributions to the Civil Service Retirement Fund, plus applicable interest. If the deceased named a beneficiary, the money goes to that person. Otherwise it follows a set order of precedence: surviving spouse first, then children in equal shares, then parents, then the executor of the estate, then next of kin under state law.¹⁵

A residual lump sum can also arise later. If the total of all annuity payments made to survivors ends up less than the deceased’s contributions plus interest, the difference is paid out once the last survivor annuity terminates.¹⁵

Health and Life Insurance for Survivors

FEHB Health Coverage

Continued coverage under the Federal Employees Health Benefits program depends on the deceased’s enrollment type and whether a survivor benefit is payable. If the deceased was enrolled in Self and Family and a monthly survivor annuity or Basic Employee Death Benefit is payable, the surviving spouse and eligible dependents can keep FEHB coverage.¹⁶

Under Self Plus One, only the designated covered family member can continue as a survivor annuitant; others must use Temporary Continuation of Coverage. If no monthly survivor benefit or death benefit is payable, the family gets a 31-day TCC extension at no premium and can convert to an individual policy during that window. Self Only enrollment leaves survivors ineligible for continued FEHB.¹⁶

FEGLI Life Insurance

Federal Employees’ Group Life Insurance is a separate claim from the annuity. The form is the FE-6. If the deceased was a current employee, the agency’s HR office sends it to eligible parties; if the deceased was an annuitant, OPM sends the FE-6 after the death is reported. A certified copy of the death certificate must accompany the completed claim.¹

The TSP Is Handled Separately

A Thrift Savings Plan account is not part of the OPM annuity process. When a TSP participant dies, the employing agency notifies TSP if the person was actively employed, but survivors can also call the ThriftLine Service Center at 1-877-968-3778.¹⁷ You’ll need the participant’s full legal name, date of birth, date of death, mailing address, marital status at death, the surviving spouse’s name if applicable, and a certified copy of the death certificate. TSP claims generally take 30 to 45 days to process once the account is verified and beneficiaries identified.

How Survivor Annuity Payments Are Taxed

Survivor annuity payments are partially taxable. Part of each payment is a tax-free recovery of the deceased employee’s retirement contributions; the rest is taxable income. OPM mails Form CSF 1099-R by January 31 each year showing the total annuity paid.¹⁸

The tax-free portion is figured under the IRS Simplified Method. Once the total tax-free amount recovered equals the employee’s original cost, all remaining payments become fully taxable. If the survivor dies before the full cost is recovered, the unrecovered balance can be claimed as an itemized deduction on the survivor’s final return.¹⁸

One detail catches people off guard: if the monthly payment includes a child’s annuity, that portion is the child’s income for tax purposes, not the surviving spouse’s. If the child is a dependent, that annuity counts as unearned income when applying the dependent filing rules. Survivors of public safety officers killed in the line of duty may be able to exclude the entire annuity from income.¹⁸

Documents and Where to File

Gather these before you file:

Certified death certificate (every claim)
Marriage certificate for surviving and former spouses
Birth certificates for dependent children
Certified copy of any court order or divorce decree awarding a former spouse’s benefit
The deceased’s CSA or claim number, found on retirement correspondence, the retirement ID card, or the retirement booklet

The application form depends on the system. CSRS survivors use Standard Form 2800.¹⁹ FERS survivors use Standard Form 3104, with SF 3104A for surviving spouses of employees or SF 3104B for other claimants.²⁰

If the deceased was a current employee, submit the full package to the HR or personnel office at the last employing agency; they forward it to OPM. If the deceased was a former employee or retiree, mail the package directly to:

U.S. Office of Personnel Management
Retirement Operations Center
P.O. Box 45
Boyers, PA 16017-0045²

What Happens After You File

OPM sends an acknowledgment letter confirming receipt. Survivor annuity claims currently average about 24 days of processing once OPM has the complete package; lump-sum survivor claims average around 38 days.²¹ Complete is the word that matters. Missing documents are the most common reason claims stall, so check the package before you mail it.

OPM may issue interim payments while the claim is being adjudicated. When processing finishes, you’ll get a final determination letter showing the full monthly annuity rate and any deductions such as health premiums or tax withholding. If the final rate differs from the interim payments, OPM adjusts the difference in later payments.

1
Office of Personnel Management. Death Claims
2
U.S. Office of Personnel Management. Contact OPM Retirement Services
3
RS Reporting. Instructions for Reporting the Death of an Annuitant or Survivor
4
U.S. Office of Personnel Management. Survivor Benefits
5
U.S. Office of Personnel Management. What Requirements Must I Fulfill if I Am Married and Decide Not to Provide a Survivor Benefit for My Spouse When I Retire
6
U.S. Office of Personnel Management. May I Receive Benefits if I Am a Former Spouse of a Deceased Retiree
7
U.S. Office of Personnel Management. I Have Divorced. Is My Former Husband or Wife Eligible for a Survivor Benefit
8
eCFR. 5 CFR Part 843 Subpart D – Child Annuities
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U.S. Office of Personnel Management. How Is the Amount of My Benefits as a Surviving Spouse Determined
10
Office of the Law Revision Counsel. 5 USC 8341 – Survivor Annuities
11
Office of Personnel Management (OPM). RI 90-8 Survivor Benefits
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Office of the Law Revision Counsel. 5 USC 8442 – Rights of a Widow or Widower
13
U.S. Office of Personnel Management. Survivors – FERS Information
14
eCFR. 5 CFR Part 841 Subpart G – Cost-of-Living Adjustments
15
U.S. Office of Personnel Management. CSRS Lump Sum Payment Order of Precedence Upon the Death of a Current Employee
16
U.S. Office of Personnel Management. Can My Family Continue Their Health Insurance After I Die
17
The Thrift Savings Plan (TSP). For Beneficiaries
18
Internal Revenue Service. Tax Guide to U.S. Civil Service Retirement Benefits
19
Office of Personnel Management. Application for Death Benefits – Civil Service Retirement System Standard Form 2800
20
Office of Personnel Management. Standard Form 3104 – Application for Death Benefits – Federal Employees Retirement System
21
U.S. Office of Personnel Management. Retirement Processing Times