Military Survivor Benefits (code AA)

UC §59-10-1036

If you are a surviving spouse or dependent child (10 U.S.C. Sec 1447) of a deceased military member, you may claim a credit for 4.95 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.

Note: Do not take this credit if the deceased service member was retired from the armed forces; instead, take the Military Retirement Credit (code AJ).

Credit Calculation

Survivor benefits _______ x .0495 = Credit _________

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