Military Survivor Benefits Credit (Code AA)

UC ยง59-10-1036

If you are a surviving spouse or dependent child (in 10 U.S.C. Sec 1447) of a deceased military member, you may claim a credit for 5 percent of the survivor benefits you received during the year.

Survivor benefits are benefits paid due to:

  1. The death of a member of the armed forces or reserve while on active duty; or
  2. The death of a member of the reserve that results from a service-connected cause while performing inactive duty training.

Credit Calculation

Survivor benefits _______ x .05 = Credit _________

Note: You may not carry forward or back any credit that is more than your tax liability.