Survivor & Casualty Benefit Calculator

Death Gratuity — the immediate payment

The Death Gratuity is a $100,000 tax-free lump sum paid by the military under 10 U.S.C. §§ 1475-1480to designated beneficiaries (typically the surviving spouse, then dependent children, then parents) within 72 hoursof a qualifying line-of-duty death. The full amount is non-taxable under 26 U.S.C. § 134 and is excluded from estate tax.

Qualifying deaths include: active-duty death from any cause, death of an Inactive Duty Training (drill weekend) member, certain death within 120 days of separation from service-connected causes, and death in specific Reserve/Guard training scenarios. The member's DD Form 93 designates the beneficiary; if no designation, statutory order applies.

SGLI — Servicemembers' Group Life Insurance

Active-duty members are automatically enrolled in SGLI at $500,000 maximum coverage under 38 U.S.C. § 1967. Members can decline or reduce in $50,000 increments. Premium is $0.06 per $1,000 of coverage per month — about $31/mo at the maximum. The beneficiary is named on the SGLV-8286 form; if no designation, statutory order applies (similar to Death Gratuity).

SGLI is paid to beneficiaries tax-free as a lump sum or in 36-month installments. TSGLI (Traumatic SGLI) is a separate add-on coverage that pays $25,000–$100,000 for traumatic injuries resulting in specific covered losses (limb loss, paralysis, severe burns, etc.) — paid to the servicemember themselves while alive.

DIC — Dependency and Indemnity Compensation

DIC is monthly tax-free compensation paid by VA to surviving spouses (and/or dependent children) under 38 U.S.C. § 1311. The 2026 rates (effective Dec 1, 2025):

• Spouse base rate: $1,699.36/month
• Per dependent child under 18: +$421.00/month
• 8-year provision: +$360.85/month if the veteran was totally disabled for 8+ years immediately before death and the spouse was married during those 8 years
• Aid & Attendance: +$421.00/month if the surviving spouse needs the regular help of another person for daily activities
• Housebound: +$197.22/month if substantially confined to residence
• Transitional benefit: +$359.00/month for the first 2 years post-death to spouses with dependent children under 18

DIC requires that death was caused by a service-connected condition (or the veteran was rated totally disabled for 10+ years before death, or was a POW, or died during active service). DIC continues for life of the spouse, terminating upon remarriage (with exceptions for remarriage at age 57 or older).

DIC for surviving children (no eligible spouse)

If there is no eligible surviving spouse, dependent children receive DIC directly:

• 1 child: $717.50/month
• 2 children: $1,032.18 ($516.09 per child)
• 3 children: $1,346.92 ($448.97 per child)
• Each additional child beyond 3 (over age 9): +$255.95/month

Children receive DIC until they reach age 18 (or age 23 if attending an approved school full-time), or for life if they are "helpless children" (permanently incapable of self-support due to a disability incurred before age 18).

Burial benefits

VA pays burial benefits to qualifying veterans' families under 38 CFR Part 38. Key amounts:

• Service-connected death: $2,000 burial allowance + $978 plot allowance (if buried in non-VA cemetery)
• Non-service-connected death (VA care): $978 burial + $978 plot allowance
• Active-duty death: Full benefit including transportation of remains paid by service branch
• National Cemetery: Free burial and headstone for eligible veterans, spouses, and dependent children. Eligibility per 38 CFR § 38.620.
• Presidential Memorial Certificate: Free; honors the deceased veteran's service
• Military Funeral Honors: 2-person uniformed detail playing Taps and folding the flag; provided at no cost by the service branch

Survivor Benefit Plan (SBP) — separate from DIC

SBP is a separate retirement-pay-based survivor annuity that retirees can elect at retirement under 10 U.S.C. § 1448. It pays the surviving spouse 55% of the elected "base amount" of retired pay, continuing for life. SBP premiums are deducted from retired pay during the retiree's lifetime (typically 6.5% of base amount).

SBP-DIC offset (now eliminated): Historically, DIC was offset dollar-for-dollar against SBP. Section 622 of NDAA 2020 phased out this offset over 3 years. As of January 1, 2023, the offset is fully eliminated — surviving spouses now receive both SBP and DIC in full. This is sometimes called the "Widow's Tax repeal" and adds substantial value to SBP elections.

SBP coverage and decision-making is its own complex topic — a dedicated SBP Premium Calculator is on the roadmap. For now, see DoD FMR Vol 7B Ch 41-46 for premium computation rules.

Filing — what to do when death occurs

1. Active-duty death: Casualty Assistance Officer (CAO) from the service branch is assigned within hours. The CAO walks the family through every step.
2. Veteran death (post-service): File VA Form 21P-534EZ (DIC, Survivors Pension, and/or Accrued Benefits) with the VA Pension Management Center.
3. SGLI claim: Filed by the named beneficiary with SGLV-8283 through OSGLI (Office of Servicemembers' Group Life Insurance).
4. Death Gratuity: Automatic — service branch contacts designated beneficiary within 72 hours.
5. Burial benefits: File VA Form 21P-530; reimbursement after burial; National Cemetery reservation by family in advance is permitted.

VA-accredited Veteran Service Organizations (American Legion, VFW, DAV, MOAA) assist for free with DIC and survivor pension claims. In active-duty cases, the CAO + Casualty Branch handle most paperwork.