In general, any service member who was discharged under conditions other than dishonorable is eligible to receive DoD and/or VA funeral and burial benefits.  The eligibility requirements are as follows:

• Military funeral honors - Service members who meet any of the following requirements are eligible to receive military funeral honors: service members on active duty or in the Selected Reserve, former service members who served on active duty and departed under conditions other than dishonorable, former service members who completed at least one term of enlistment in the Selected Reserve and departed under conditions other than dishonorable, and former service members in the Selected Reserve who were discharged due to a disability incurred or aggravated in the line of duty.  Service members who have been convicted of a capital offense under federal or state law will be denied military funeral honors.
• VA Burial Allowance - To be eligible for a VA Burial Allowance, all of the following conditions must be met: the funeral or the burial for the veteran has already been paid for by the family, the family has not been reimbursed for the funeral or burial by another government agency or any other source, and the veteran was not discharged under dishonorable conditions. Additionally, at least one of the following conditions must be met: the veteran died due to a service-related disability; the veteran was receiving VA pension or compensation at the time of death; the veteran was entitled to receive VA pension or compensation, but opted not to reduce his or her military retirement pay or disability pay; or the veteran died in a VA hospital, a nursing home under VA contract, or in an approved state nursing home.
• Burial flags - The next-of-kin of any service member discharged under conditions other than dishonorable are eligible to receive the burial flag.  When there are no next-of-kin, the VA will provide it to a friend upon request.
• Government furnished headstones and markers - Government furnished headstones and markers are available at no cost to deceased veterans of military service who have been discharged under conditions other than dishonorable.  Service members who have served only in limited active duty for training status in the National Guard or Reserves are not eligible unless there are special circumstances (i.e., death while on duty as a result of training).  Service members with twenty or more years of service in the National Guard or Reserves who are entitled to retirement benefits are also entitled to a government headstone or marker.

In general, any service member who was discharged under conditions other than dishonorable is eligible to receive DoD and/or VA funeral and burial benefits.  The eligibility requirements are as follows:

• Military funeral honors - Service members who meet any of the following requirements are eligible to receive military funeral honors: service members on active duty or in the Selected Reserve, former service members who served on active duty and departed under conditions other than dishonorable, former service members who completed at least one term of enlistment in the Selected Reserve and departed under conditions other than dishonorable, and former service members in the Selected Reserve who were discharged due to a disability incurred or aggravated in the line of duty.  Service members who have been convicted of a capital offense under federal or state law will be denied military funeral honors.
• VA Burial Allowance - To be eligible for a VA Burial Allowance, all of the following conditions must be met: the funeral or the burial for the veteran has already been paid for by the family, the family has not been reimbursed for the funeral or burial by another government agency or any other source, and the veteran was not discharged under dishonorable conditions. Additionally, at least one of the following conditions must be met: the veteran died due to a service-related disability; the veteran was receiving VA pension or compensation at the time of death; the veteran was entitled to receive VA pension or compensation, but opted not to reduce his or her military retirement pay or disability pay; or the veteran died in a VA hospital, a nursing home under VA contract, or in an approved state nursing home.
• Burial flags - The next-of-kin of any service member discharged under conditions other than dishonorable are eligible to receive the burial flag.  When there are no next-of-kin, the VA will provide it to a friend upon request.
• Government furnished headstones and markers - Government furnished headstones and markers are available at no cost to deceased veterans of military service who have been discharged under conditions other than dishonorable.  Service members who have served only in limited active duty for training status in the National Guard or Reserves are not eligible unless there are special circumstances (i.e., death while on duty as a result of training).  Service members with twenty or more years of service in the National Guard or Reserves who are entitled to retirement benefits are also entitled to a government headstone or marker.

When a service member dies while on active duty or active duty for training, DoD assumes the responsibility for the preparation, casketing, and transportation of the remains.  When the family opts to make private arrangements for burial, DoD may reimburse the families up to a set amount, depending on the conditions selected for burial.  Surviving family members are encouraged to discuss funeral and burial arrangements with their Casualty Assistance Office prior to making plans.  Specifically, DoD will provide or reimburse families for:

• transportation of the remains of the deceased service member to the burial site
• transportation of immediate family members to the burial site
• preparation and casketing of the service member

For family members who are eligible for the VA Burial Allowance benefit, the amount of reimbursement varies depending on whether the veteran's death was a Service-related death or a nonservice-related death, as well as when the death occurred.  More information on benefit rates can be found on the VA Burial Allowance website.

When a service member dies while on active duty or active duty for training, DoD assumes the responsibility for the preparation, casketing, and transportation of the remains.  When the family opts to make private arrangements for burial, DoD may reimburse the families up to a set amount, depending on the conditions selected for burial.  Surviving family members are encouraged to discuss funeral and burial arrangements with their Casualty Assistance Office prior to making plans.  Specifically, DoD will provide or reimburse families for:

• transportation of the remains of the deceased service member to the burial site
• transportation of immediate family members to the burial site
• preparation and casketing of the service member

For family members who are eligible for the VA Burial Allowance benefit, the amount of reimbursement varies depending on whether the veteran's death was a Service-related death or a nonservice-related death, as well as when the death occurred.  More information on benefit rates can be found on the VA Burial Allowance website.

The premiums and payout amount for these insurance policies vary depending on the amount of coverage selected as well as the types of beneficiaries selected.  For Servicemembers' Group Life Insurance (SGLI), Traumatic Injury Protection Under Servicemembers' Group Life Insurance (TSGLI), and Family Servicemembers' Group Life Insurance (FSGLI), the cost of the premiums is automatically deducted from the service member's pay.  For the Survivor Benefit Plans (SBP), the premium is paid through a reduction in the service member's retirement pay.

• SGLI - SGLI coverage is paid for through automatic deductions from the service member's pay.  The amount of coverage and subsequent cost varies depending on the level of coverage selected by the service member.  When in active duty or Ready Reserve status, the coverage amount for SGLI is automatically at the maximum amount.  Service members not in active duty or Ready Reserve status can contact the VA to decline coverage or reduce the amount of coverage under SGLI.  By declining SGLI, service members are also declining TSGLI and FSGLI.  Service members who decline or reduce their coverage amounts can reinstate or increase their coverage amounts at a later date, provided they are in good health at the time of the application.  More information on the cost and coverage levels for SGLI can be found on the VA's SGLI website.
• TSGLI - The cost of TSGLI is automatically added to the premium cost for SGLI and is deducted from the service member's pay.  The cost of the coverage varies depending on whether the service member is active duty/Reservist with full coverage, a Reservist with part-time coverage, or a service member on funeral honors duty or one day muster duty.  The amount of the benefit depends on the type of loss sustained by the service member as a result of the traumatic injury.  More information on the cost and coverage amounts can be found on the VA's TSGLI website.
• FSGLI - Premiums for spouses vary depending on the age of the spouse and the amount of coverage selected.  Coverage for dependent children is provided free of charge.  FSGLI provides different levels of coverage for spouses (as selected by the service member), and a set coverage amount for each dependent child.  Current rates for spouse coverage can be found on the VA's FSGLI website.
• VGLI - Premiums associated with VGLI are based on the service member's age.  The amount of coverage under VGLI cannot exceed the amount of coverage that the service member had under SGLI at the time of separation from active duty or the Reserves.  Current premium rates and coverage amounts can be found on the VA's VGLI website.
• SBP - The amount of the benefit varies depending on the amount of retired pay the service member selected on which to base SBP participation.  This dollar amount is known as the "base amount" and can range from a portion of retired pay to full retired pay.  The cost and amount of the benefit vary depending on which category of beneficiary is selected (spouse only, spouse and children, children only, and insurable interest), as well as the base amount.  More information on the costs and amounts of benefits can be found on the Retired Pay section of the DFAS website.

The premiums and payout amount for these insurance policies vary depending on the amount of coverage selected as well as the types of beneficiaries selected.  For Servicemembers' Group Life Insurance (SGLI), Traumatic Injury Protection Under Servicemembers' Group Life Insurance (TSGLI), and Family Servicemembers' Group Life Insurance (FSGLI), the cost of the premiums is automatically deducted from the service member's pay.  For the Survivor Benefit Plans (SBP), the premium is paid through a reduction in the service member's retirement pay.

• SGLI - SGLI coverage is paid for through automatic deductions from the service member's pay.  The amount of coverage and subsequent cost varies depending on the level of coverage selected by the service member.  When in active duty or Ready Reserve status, the coverage amount for SGLI is automatically at the maximum amount.  Service members not in active duty or Ready Reserve status can contact the VA to decline coverage or reduce the amount of coverage under SGLI.  By declining SGLI, service members are also declining TSGLI and FSGLI.  Service members who decline or reduce their coverage amounts can reinstate or increase their coverage amounts at a later date, provided they are in good health at the time of the application.  More information on the cost and coverage levels for SGLI can be found on the VA's SGLI website.
• TSGLI - The cost of TSGLI is automatically added to the premium cost for SGLI and is deducted from the service member's pay.  The cost of the coverage varies depending on whether the service member is active duty/Reservist with full coverage, a Reservist with part-time coverage, or a service member on funeral honors duty or one day muster duty.  The amount of the benefit depends on the type of loss sustained by the service member as a result of the traumatic injury.  More information on the cost and coverage amounts can be found on the VA's TSGLI website.
• FSGLI - Premiums for spouses vary depending on the age of the spouse and the amount of coverage selected.  Coverage for dependent children is provided free of charge.  FSGLI provides different levels of coverage for spouses (as selected by the service member), and a set coverage amount for each dependent child.  Current rates for spouse coverage can be found on the VA's FSGLI website.
• VGLI - Premiums associated with VGLI are based on the service member's age.  The amount of coverage under VGLI cannot exceed the amount of coverage that the service member had under SGLI at the time of separation from active duty or the Reserves.  Current premium rates and coverage amounts can be found on the VA's VGLI website.
• SBP - The amount of the benefit varies depending on the amount of retired pay the service member selected on which to base SBP participation.  This dollar amount is known as the "base amount" and can range from a portion of retired pay to full retired pay.  The cost and amount of the benefit vary depending on which category of beneficiary is selected (spouse only, spouse and children, children only, and insurable interest), as well as the base amount.  More information on the costs and amounts of benefits can be found on the Retired Pay section of the DFAS website.

Unpaid pay and allowances due at the time of death are paid to the beneficiary designated by the service member.  Service members have the right to name any person as the beneficiary of these funds.  If the service member has not designated a beneficiary, DoD will give the money to the first eligible recipient in the following order:

• service member's lawful spouse
• if there is no spouse, to the children of the service member and descendants of deceased children on their behalf
• if none of the above, to the parents of the service member in equal shares or to the surviving parent if one has died
• if none of the above, to the duly appointed legal representative of the service member's estate
• if none of the above, to the person(s) determined to be entitled to those funds under the laws of the state in which the service member lived

Unpaid pay and allowances due at the time of death are paid to the beneficiary designated by the service member.  Service members have the right to name any person as the beneficiary of these funds.  If the service member has not designated a beneficiary, DoD will give the money to the first eligible recipient in the following order:

• service member's lawful spouse
• if there is no spouse, to the children of the service member and descendants of deceased children on their behalf
• if none of the above, to the parents of the service member in equal shares or to the surviving parent if one has died
• if none of the above, to the duly appointed legal representative of the service member's estate
• if none of the above, to the person(s) determined to be entitled to those funds under the laws of the state in which the service member lived

Dependency and Indemnity Compensation (DIC), Parent(s) DIC, Nonservice-Connected Death Pension, and Death Gratuity use different eligibility requirements.  Generally, most surviving spouses qualify for DIC and the Death Gratuity.  The Parent(s) DIC and the Death Pension are both need-based benefits and require that the beneficiaries do not have income over a specified amount to be eligible.  The specific eligibility requirements for these programs are as follows:

• DIC - The DIC benefit is available to eligible surviving spouses and dependent children.
  • For spouses, they must meet one of the following requirements:
    • validly married the veteran before 1 January 1957
    • married to a service member who died on active duty
    • married the veteran within fifteen years of discharge from the period of military service in which the disease or injury that caused the veteran's death began or was aggravated
    • married to the veteran for at least one year
    • had a child with the veteran, and cohabited with the veteran continuously until the veteran's death or, if separated, was not at fault for the separation, and is not currently remarried (Surviving spouses who remarry on or after 16 December 2003 and on or after attaining age 57 are still entitled to receive DIC.)
  • Surviving children are eligible to receive DIC if they meet all of the following requirements:
    • they are not included on the surviving spouse's DIC
    • they are unmarried
    • they are under the age of eighteen or between the ages of eighteen and twenty-three and attending school
  • Certain helpless adult children are also entitled to DIC.  Please contact the VA to determine eligibility.
• Parent(s) DIC - The Parent(s) DIC benefit is available to biological, adoptive, or foster parents of the service member who died from: a disease or injury incurred or aggravated while on active duty or active duty for training, an injury incurred or aggravated in the line of duty while on inactive duty for training, or a service-connected disability.  In addition to this requirement, surviving parents are only eligible for the Parent(s) DIC benefit if their countable income is below a set amount.  More information on the eligibility requirements and the income cut off for Parent(s) DIC can be found on the benefits section on the VA website.
• Nonservice-Connected Death Pension - As with the Parent(s) DIC benefit, the Death Pension benefit is an income-based benefit for surviving family members of deceased veterans.  In addition to the countable income restriction, survivors of deceased service members may be eligible to receive the death pension if the veteran had wartime service and the death was not due to service.  If surviving family members meet eligibility requirements for the Death Pension and the DIC, the VA will pay whichever benefit entitles the family to the most money.  Surviving family members cannot collect both DIC and the Death Pension.
• Death Gratuity - Death Gratuity payments are only made when the service member dies on active duty, active duty for training, inactive duty for training, or within 120 days of release from active duty due to a service-related disability.  By law, only certain family members are eligible to receive the death gratuity in the following order of precedence: the surviving spouse; children (in equal share if there is no surviving spouse); and parents, people acting as parents, brothers, or sisters (in any combination if designated by the service member).

Dependency and Indemnity Compensation (DIC), Parent(s) DIC, Nonservice-Connected Death Pension, and Death Gratuity use different eligibility requirements.  Generally, most surviving spouses qualify for DIC and the Death Gratuity.  The Parent(s) DIC and the Death Pension are both need-based benefits and require that the beneficiaries do not have income over a specified amount to be eligible.  The specific eligibility requirements for these programs are as follows:

• DIC - The DIC benefit is available to eligible surviving spouses and dependent children.
  • For spouses, they must meet one of the following requirements:
    • validly married the veteran before 1 January 1957
    • married to a service member who died on active duty
    • married the veteran within fifteen years of discharge from the period of military service in which the disease or injury that caused the veteran's death began or was aggravated
    • married to the veteran for at least one year
    • had a child with the veteran, and cohabited with the veteran continuously until the veteran's death or, if separated, was not at fault for the separation, and is not currently remarried (Surviving spouses who remarry on or after 16 December 2003 and on or after attaining age 57 are still entitled to receive DIC.)
  • Surviving children are eligible to receive DIC if they meet all of the following requirements:
    • they are not included on the surviving spouse's DIC
    • they are unmarried
    • they are under the age of eighteen or between the ages of eighteen and twenty-three and attending school
  • Certain helpless adult children are also entitled to DIC.  Please contact the VA to determine eligibility.
• Parent(s) DIC - The Parent(s) DIC benefit is available to biological, adoptive, or foster parents of the service member who died from: a disease or injury incurred or aggravated while on active duty or active duty for training, an injury incurred or aggravated in the line of duty while on inactive duty for training, or a service-connected disability.  In addition to this requirement, surviving parents are only eligible for the Parent(s) DIC benefit if their countable income is below a set amount.  More information on the eligibility requirements and the income cut off for Parent(s) DIC can be found on the benefits section on the VA website.
• Nonservice-Connected Death Pension - As with the Parent(s) DIC benefit, the Death Pension benefit is an income-based benefit for surviving family members of deceased veterans.  In addition to the countable income restriction, survivors of deceased service members may be eligible to receive the death pension if the veteran had wartime service and the death was not due to service.  If surviving family members meet eligibility requirements for the Death Pension and the DIC, the VA will pay whichever benefit entitles the family to the most money.  Surviving family members cannot collect both DIC and the Death Pension.
• Death Gratuity - Death Gratuity payments are only made when the service member dies on active duty, active duty for training, inactive duty for training, or within 120 days of release from active duty due to a service-related disability.  By law, only certain family members are eligible to receive the death gratuity in the following order of precedence: the surviving spouse; children (in equal share if there is no surviving spouse); and parents, people acting as parents, brothers, or sisters (in any combination if designated by the service member).

The amount of Dependency and Indemnity Compensation (DIC), Parent(s) DIC, and the Nonservice-Connected Death Pension vary depending on a variety of factors, while the Death Gratuity benefit is set at a fixed amount.  The Casualty Assistance Officer can provide information on current rates for the Death Gratuity benefit.  Factors considered when determining how much the other benefits pay are as follows:

• DIC - The amount of the benefit varies depending on factors such as the date of the service member's death (before or after January 1, 1993), the rank of the service member, whether there are potential additional allowances (disability, Aid and Attendance (A&A), housebound, etc.), and the number of dependent children.  For current rates for DIC, see the VA's DIC Rate Tables.
• Parent(s) DIC - Three classification categories exist for determining the amount of this benefit: sole surviving parent not living with a spouse, one of two parents not living with a spouse, and one of two parents living with a spouse or other parent.  These categories determine which benefit schedule is used when determining the amount of the benefit.  As with the spouse benefit, this benefit can be increased with a demonstrated need for A&A.  For current rates for the
  Parent(s) DIC benefit, see the VA's Parent(s) DIC Rates Table.
• Nonservice-Connected Death Pension - The amount of the Death Pension benefit is dependent on the income level of the surviving spouse or child.  Income limits establish the maximum income a surviving spouse or child can earn and still qualify for the benefit.  For a surviving spouse or child with an annual income below the established limit, the VA will pay the difference between the limit and the surviving spouse's or child's income.  This difference is generally paid to the beneficiary in twelve equal monthly payments rounded to the nearest dollar.  For more information on the Death Pension, see the VA's Survivor Benefits page.

The amount of Dependency and Indemnity Compensation (DIC), Parent(s) DIC, and the Nonservice-Connected Death Pension vary depending on a variety of factors, while the Death Gratuity benefit is set at a fixed amount.  The Casualty Assistance Officer can provide information on current rates for the Death Gratuity benefit.  Factors considered when determining how much the other benefits pay are as follows:

• DIC - The amount of the benefit varies depending on factors such as the date of the service member's death (before or after January 1, 1993), the rank of the service member, whether there are potential additional allowances (disability, Aid and Attendance (A&A), housebound, etc.), and the number of dependent children.  For current rates for DIC, see the VA's DIC Rate Tables.
• Parent(s) DIC - Three classification categories exist for determining the amount of this benefit: sole surviving parent not living with a spouse, one of two parents not living with a spouse, and one of two parents living with a spouse or other parent.  These categories determine which benefit schedule is used when determining the amount of the benefit.  As with the spouse benefit, this benefit can be increased with a demonstrated need for A&A.  For current rates for the
  Parent(s) DIC benefit, see the VA's Parent(s) DIC Rates Table.
• Nonservice-Connected Death Pension - The amount of the Death Pension benefit is dependent on the income level of the surviving spouse or child.  Income limits establish the maximum income a surviving spouse or child can earn and still qualify for the benefit.  For a surviving spouse or child with an annual income below the established limit, the VA will pay the difference between the limit and the surviving spouse's or child's income.  This difference is generally paid to the beneficiary in twelve equal monthly payments rounded to the nearest dollar.  For more information on the Death Pension, see the VA's Survivor Benefits page.

SGLI does accrue interest at the standard/current government rate from the date of the service member's death through the date of disbursement.

SGLI does accrue interest at the standard/current government rate from the date of the service member's death through the date of disbursement.

The SGLI payment is $400,000 unless the member elected a lesser amount or declined coverage in writing. It is paid to the beneficiary(ies) designated in writing on the election form by the military member. It will be paid in the manner in which the military member elected, either thirty-six equal payments or in one lump sum. The total Death Gratuity entitlement is $100,000. This will be paid to beneficiary(ies) designated on the military member's Record of Emergency Data (RED). However, the law requires that the payment be made to a current spouse or dependent regardless of whether another individual was designated on the RED. If more than one current dependent of equal status exists, the amount will be split in equal shares to each beneficiary.

The SGLI payment is $400,000 unless the member elected a lesser amount or declined coverage in writing. It is paid to the beneficiary(ies) designated in writing on the election form by the military member. It will be paid in the manner in which the military member elected, either thirty-six equal payments or in one lump sum. The total Death Gratuity entitlement is $100,000. This will be paid to beneficiary(ies) designated on the military member's Record of Emergency Data (RED). However, the law requires that the payment be made to a current spouse or dependent regardless of whether another individual was designated on the RED. If more than one current dependent of equal status exists, the amount will be split in equal shares to each beneficiary.

Some of these payments are taxable while others are not:

• SGLI is not taxable, to include interest from the time the payment is due until the time the payment is received.
• Death Gratuity payments are not taxable.
• All payments of Arrears of Pay are taxable.
• All payments of Dependency and Indemnity Compensation are not taxable.
• All payments under the Survivors Benefits Plan are taxable.

Some of these payments are taxable while others are not:

• SGLI is not taxable, to include interest from the time the payment is due until the time the payment is received.
• Death Gratuity payments are not taxable.
• All payments of Arrears of Pay are taxable.
• All payments of Dependency and Indemnity Compensation are not taxable.
• All payments under the Survivors Benefits Plan are taxable.