Social Security Survivor benefits: How do they work and who is eligible?

Dealing with the death of a loved one is difficult, especially when it comes to sorting out your income and taxes. If you are the spouse, ex-spouse, child, or dependent parent of someone who worked and paid Social Security taxes before they died, you might be eligible for Social Security Survivor benefits. Millions of people receive these benefits from the Social Security Administration (SSA) every year. Read on to find out whether you may qualify, how to claim them, and how they may affect your income tax return.

What are Social Security Survivor benefits?

Social Security Survivor benefits provide financial support to qualifying dependents of deceased people who previously paid Social Security taxes. While surviving spouses and children are the primary recipients of these benefits, parents and divorced spouses can also qualify in some cases.

Who is eligible for a survivor benefit and how to qualify

Eligibility for Social Security Survivor benefits depends on your relationship to the deceased and whether they earned enough Social Security credits. The number of credits required depends on the age of the deceased at the time of their death but never exceeds 40 credits.

You may qualify for Survivor benefits if you are a:

• Surviving spouse (widow or widower), married for at least 9 months before the spouse’s death, and aged 60* or older who did not remarry before age 60 (Note that the age requirement decreases to 50 for surviving spouses that are disabled.)
• Surviving divorced spouse if the marriage lasted at least 10 years
• Child under age 18, or 19 if you are still in high school (SSA will also pay benefits to married children, stepchildren, adopted children, grandchildren, and step-grandchildren depending on the circumstances.)
• Disabled adult child of any age if the disability began before age 22
• Dependent parent aged 62 or older if at least half of your income came from the deceased, are unmarried since the death of the worker (generally), and are not entitled to higher Social Security retirement benefit based off your own work record.

Note: Survivor benefits are typically available to eligible family members if the deceased was already receiving Social Security retirement benefits or disability benefits when they died.

Survivor benefit amounts

The specific payment amounts for survivor benefits depend on the deceased’s lifetime earnings and the survivor’s relationship to the deceased.

• Surviving spouse (widow or widower) and surviving divorced spouse: If the survivor has reached full retirement age, they may receive up to 100% of the deceased worker’s benefit. Spouses can claim survivor benefits as early as age 60, but the amount received is reduced if they claim benefits before reaching full retirement age.
• Children: Dependent children may receive up to 75% of the deceased parent’s Social Security benefit.
• Dependent parent: The benefit percentage for parents depends on whether one or two qualify and submit a claim. One financially dependent parent can collect up to 82.5% of the deceased child’s benefit. If two parents qualify, they may receive up to 75% each.

There is also a one-time lump-sum death benefit of $255 paid to surviving spouses or, if there is no spouse, children who meet certain eligibility requirements.

Rules for claiming Social Security Survivor benefits for surviving spouses

As we mentioned above, a surviving spouse can claim Survivor benefits at age 60 or above (50 if disabled), but the spousal benefit amount is reduced if the survivor claims it before they reach full retirement age. However, a surviving spouse of any age can receive benefits if they are caring for a child of the deceased worker who is under age 16 or disabled. (Note: The child must be receiving Social Security benefits.)

It’s important to mention that surviving spouses who are eligible for their own Social Security retirement benefit choose the higher of the two Social Security payments because you cannot receive both benefits (retirement and Survivor) at the same time. Fortunately, the Social Security Administration allows beneficiaries to switch between their personal retirement benefit and the Survivor benefit to maximize payouts later in life.

Rules for claiming Social Security Survivor benefits for children and adopted children

Social Security Survivor benefits are paid to any children of a deceased parent. The child qualifies for benefits if they are 18 years old or younger — or 19 years old if enrolled full-time in a qualifying school.

Does it make a difference if the dependent child was adopted when receiving Social Security Survivor benefits? The answer is no. It doesn’t make any difference if your child was or wasn’t adopted.

How to apply for Survivor benefits

To begin receiving Social Security Survivor benefits, you need to contact the Social Security Administration directly. Applications can be made by phone or in person at your local Social Security office. Be sure to gather all necessary paperwork and documents in advance to save yourself time. Required documents may include:

• The deceased’s Social Security number and death certificate
• Your Social Security number and birth certificate
• Your marriage certificate (if applicable)
• Divorce decree (for surviving divorced spouses)
• Children’s birth certificates or proof of disability (if applying for dependent children)

You can learn more about how to apply here.

Who pays taxes on Social Security Survivor benefits?

Social Security Survivor benefits are taxable income only for those who are entitled to receive them, even if a child’s checks are deposited into an account belonging to a surviving parent or guardian. Surviving spouses report their taxable benefits on their federal tax return. Taxable survivor benefits for children should be reported on the child’s tax return, but most children don’t earn enough to owe taxes during a tax year.

How are Social Security Survivor benefits taxed?

Social Security Survivor benefits may be taxable depending on the recipient’s overall income and filing status. To determine tax liability, the IRS advises adding half of the Social Security benefit amount to other income sources, such as wages, pensions, or interest.

50% of benefits may be taxable if the beneficiary’s total combined income for tax year 2024 (including half of the Social Security benefit combined with other sources) is:

• $25,000 to $34,000 for those filing Single, Head of Household, or Qualifying Surviving Spouse (Widow or Widower)
• $25,000 to $34,000 for those Married Filing Separately who lived apart from their spouse for all of the tax year
• $32,000 to $44,000 for Married Filing Jointly

If the beneficiary’s income exceeds these amounts, or someone Married Filing Separately lived with their spouse at any time during the tax year, up to 85% of the benefits could be taxed.

See IRS Notice 703 or IRS Publication 915 for more details.

Get help with taxes on Social Security Survivor benefits

Figuring out taxes after the death of a loved one can be stressful. The experts at H&R Block are here to help.

Whether you make an appointment with one of our knowledgeable tax pros or choose one of our online tax filing methods, you can count on H&R Block to help you get back the most money possible.