CSRS Civil Service 

Retirement System 

Applying for
 

Death Benefits
 

Under the
 

Civil
 

Service
 

Retirement
 

System
 

Standard Form 2800-1 

May 2000 

This pamphlet contains information 

for persons applying for benefits 

under the Civil Service Retirement 

System (CSRS) because of the death 

of an employee, former employee, or 

retiree who was covered by CSRS. 

United states office of 

personnel management 

Retirement and Insurance 

Service 
We provide retirement information on the Internet. You will find retirement brochures, forms, 

and other information at: 

http://www.opm.gov/retire 

You may also communicate with us using email 

at: 

retire@opm.gov 
Table of Contents 

Page 

Death Benefits Under the
 

Civil Service Retirement System .....................1
 

Benefits Payable Upon the Death
 

of a Civil Service Employee .............................2
 

Benefits Payable Upon the Death
 

of a Retiree......................................................4
 

Benefits Payable Upon the Death
 

of a Former Employee ....................................6
 

Applying for Death Benefits ...............................7
 

What Happens After You File Your
 

Application .....................................................8
 

Having Survivor Annuity Payments
 

Sent to a Bank or Financial Institution ...........9
 

Changing Your Mailing Address ......................10
 

Federal Income Tax .........................................10
 

State Income Tax .............................................10
 

How to Contact Us ...........................................11
 

NSN 7540-01-479-9729
 

2800-1
 

i 
� Death Benefits Under the Civil 

Service Retirement System 

Type of Death Benefits Payable: 

Two types of benefits may be payable under the 

Civil Service Retirement System. 

❒ Monthly payments to eligible survivors 

❒ Lump-sum payments 

The type of benefit(s) payable depends in part on 

whether the deceased was an employee, a former 

employee or a retiree at the time of death. 

Definitions: 

Employee 

Anyone who was still on the agency’s employment rolls at the time of death, even if he or she 

had applied for disability retirement and his/her 

pay had already stopped. 

Retiree 

Anyone who had been separated from an agency’s employment rolls and had met all the 

requirements for retirement (including having 

filed an application for retirement benefits). 

Former Employee 

Anyone who was no longer on an agency’s 

employment rolls at the time of death and had 

not yet qualified and applied for retirement 

benefits. 

1 
� Benefits Payable Upon the Death 

of a Civil Service Employee 

Survivor Annuity: 

To a SpouseIf an employee who dies with at least 18 months 

of creditable civilian service is survived by a 

spouse who: 

❒	 was married to the deceased for a total period of at least nine months (the nine month 

requirement does not apply if the death was 

accidental); OR 

❒	 was the parent of a child born of the marriage (including one born posthumously, or 

out-of-wedlock if the parties later married); 

the spouse may be eligible for a monthly survivor benefit. 

To a Former SpouseIf an employee dies with at least 18 months of 

creditable civilian service, a benefit may be paid 

in whole or in part to a former spouse who was 

married to the deceased for a total of at least 

nine months if a qualifying court order awards a 

survivor annuity benefit. 

To a ChildIf an employee with at least 18 months of creditable civilian service is survived by: 

❒	 unmarried dependent children up to age 18, 

AND/OR 

❒	 unmarried dependent children from age 18 

to age 22 attending an accredited educational institution full-time, AND/OR 

❒	 Unmarried dependent children over age 18 

who are incapable of self-support because of 

mental or physical disability incurred before 

age 18; 

a child’s survivor annuity may be payable. 

2 
Children over age 18 who are incapable of selfsupport because of mental or physical disability 

incurred before age 18 and who were married 

when the employee died may be eligible for a 

child’s annuity if their marriage ends after the 

employee’s death. 

Lump-Sum Benefit: 

If an employee dies and no survivor annuity is 

payable based on his/her death, the retirement 

contributions remaining to the deceased person’s 

credit in the Civil Service Retirement and Disability Fund are payable. 

Payees for Lump-Sum BenefitsIf a lump-sum benefit is payable, it is paid to the 

first person eligible under the following order of 

precedence: 

❒	 beneficiary designated by the deceased in 

writing which is signed and witnessed and is 

received at the U.S. Office of Personnel Management prior to death; OR, if none, then to 

❒ spouse of the deceased; OR, if none, then to 

❒	 children of the deceased (or descendants of 

deceased children); OR, if none, then to 

❒ parents of the deceased; OR, if none, then to 

❒	 court-appointed executor or administrator of 

the deceased person’s estate; OR, if none, 

then to 

❒	 next-of-kin of the deceased according to the 

laws in the deceased person’s state of domicile. 

3 
� Benefits Payable Upon the Death 

of a Retiree 

Survivor Annuity: 

To a Spouse/Former Spouse/Insurable Interest: 

If a retiree dies who, at retirement, elected to 

provide a survivor annuity for-

❒	 his/her surviving spouse and/or former 

spouse, or 

❒	 a person having an insurable interest in 

him/her, or 

❒ a spouse married after retirement, or 

❒	 if a qualifying court order, on file at the U.S. 

Office of Personnel Management, has 

awarded survivor annuity benefits to a 

former spouse, 

a monthly survivor benefit may be payable. 

To a Child: 

If a retiree is survived by-

❒	 unmarried dependent children up to age 18, 

AND/OR 

❒	 unmarried dependent children from age 18 

to age 22 attending an accredited school 

full-time, AND/OR 

❒	 unmarried dependent children over age 18 

who are incapable of self-support because of 

mental or physical disability incurred before 

age 18, 

a child’s survivor annuity may be payable. 

Lump-Sum Benefit: 

If a retiree dies, a lump-sum benefit equal to the 

annuity due the deceased, but not paid before 

death, may be payable. If no survivor annuity is 

payable, any retirement contributions remaining 

to the deceased person’s credit in the Civil Service Retirement and Disability Fund may also be 

payable. 

4 
Payees for Lump-Sum BenefitsIf a lump-sum benefit is payable, it is paid to the 

first person eligible under the following order of 

precedence: 

❒	 beneficiary designated by the deceased in 

writing which is signed and witnessed and is 

received at the U.S. Office of Personnel 

Management prior to death; OR, if none, 

then to 

❒ spouse of the deceased; OR, if none, then to 

❒	 children of the deceased (or descendants of 

deceased children); OR, if none, then to 

❒ parents of the deceased; OR, if none, then to 

❒	 court-appointed executor or administrator of 

the deceased person’s estate; OR, if none, 

then to 

❒	 next-of-kin of the deceased according to the 

laws in the deceased person’s state of domicile. 

5 
� Benefits Payable Upon the Death 

of a Former Employee 

Lump-Sum Benefit: 

If a former employee dies, the retirement contributions remaining to the deceased person’s 

credit in the Civil Service Retirement and Disability Fund are payable. 

Payees for Lump-Sum BenefitsThe lump-sum benefit is payable to the first person eligible under the following order of precedence: 

❒	 beneficiary designated by the deceased in 

writing which is signed and witnessed and is 

received at the U.S. Office of Personnel 

Management prior to death; OR, if none, 

then to 

❒ spouse of the deceased; OR, if none, then to 

❒	 children of the deceased (or descendants of 

deceased children); OR, if none, then to 

❒ parents of the deceased; OR, if none, then to 

❒	 court-appointed executor or administrator of 

the deceased person’s estate; OR, if none, 

then to 

❒	 next-of-kin of the deceased according to the 

laws in the deceased person’s state of domicile. 

6 
� Applying for Death Benefits 

Applicants for death benefits should complete
 

Standard Form (SF) 2800, Application for Death
 

Benefits. Specific instructions for completing
 

SF 2800 are on the form itself. If you need more
 

copies, it is all right to photocopy the blank
 

forms. In certain situations, you must also com­


plete the following additional forms.
 

If the deceased was an employee at the time 

of deathIf you are the surviving spouse or former spouse, 

you and the deceased person’s employing agency 

should complete SF 2800A, Agency Certification 

for Death in Service, which can be obtained from 

the deceased person’s former employing agency. 

Instructions for completing SF 2800A are on the 

form itself. 

If the deceased was a retiree at the time of 

deathAll applicants need to complete the application 

form the U.S. Office of Personnel Management 

provides for you. 

Submitting Completed ApplicationIf the deceased was an employee at the time of 

death, submit your completed application, with a 

copy of the death certificate and other attachments, to the personnel office of the agency 

where the deceased was last employed. 

If the deceased was a former employee or a 

retiree, send your completed application to: 

U.S. Office of Personnel Management
 

Retirement Operations Center
 

P. O. Box 45
 

Boyers, PA 16017-0045
 

7 
� What Happens After You File 

Your Application 

If the deceased was an employee at the time of 

deathAfter the personnel office has completed their 

action, your application will be transferred to the 

payroll office. The payroll office will send the 

U.S. Office of Personnel Management (OPM) your 

application and the records of the service performed by the deceased. OPM will assign a survivor annuity claim number (CSF number) and will 

process your application as quickly as possible 

after all the records and needed information are 

received. 

If the deceased was an annuitantOPM will stop the payments to the deceased and 

assign a CSF number as quickly as possible after 

receiving the report of the death. OPM will mail 

the needed application forms right away. We will 

process your application as quickly as possible 

after the completed application is received. 

After your application is processedIf you are eligible for monthly payments, OPM 

will send you a survivor annuity statement that 

shows your monthly annuity rate and any 

amounts we have withheld. Generally, the withholding is for health benefits premiums and 

income tax. 

If we are paying a lump sum, we will send a 

statement to show the amount we have authorized. 

Payments 

The Department of the Treasury makes all payments. The first payment we authorize for you 

may come at any time during the month. Regular 

monthly survivor annuity payments are due the 

first business day of each month. Sundays and 

Federal holidays are not business days. Lump 

sum payments may come at any time during the 

month. 

8 
� Having Survivor Annuity 

Payments Sent to a Bank 

or Financial Institution 

Public Law 104-134 requires that most Federal 

payments be paid by direct deposit into a savings 

or checking account at a financial institution. 

However, if receiving your payment electronically would cause you a hardship because you 

have a disability or because of a geographic, language, or literacy barrier, you may receive your 

payment by check. In addition, if enrolling in 

Direct Deposit would cause you a financial hardship because it would cost you more than receiving your payment by check, you may receive 

your payment by check. 

Direct deposit is a win-win situation all around. 

You avoid the bother of traveling to a bank or 

other financial institution to cash or deposit your 

check. You and we are both saved the worry that 

the check will be lost in the mail. Also, you are 

assured that payments are deposited and available for your use, even when you are away from 

home. If you live where direct deposit is available, we recommend that you make arrangements soon if you have not already done so. 

When you elect direct deposit, you will continue 

to receive other information at your mailing 

address. Complete Section I of SF 2800, Application for Death Benefits, to have your payments 

sent to a financial institution or to ask for payments by check. 

If you need to enroll in direct deposit or to 

change accounts after your payments begin, 

contact us as explained on page 11. 

9 
� Changing Your Mailing Address 

If you want to change your mailing address 

before you receive your claim number, write to 

the U.S. Office of Personnel Management, giving 

your name, date of birth, your Social Security 

Number, and the deceased person’s name, date 

of birth and Social Security Number. If you have 

received your claim number, you can contact us 

as explained on page 11. Always have your claim 

number available when you contact us. 

Federal Income Tax 

Your payments are subject to the rules administered by the Internal Revenue Service (IRS). For a 

detailed explanation about Federal tax on survivor benefits, request Publication 721, “Tax Guide 

to U.S. Civil Service Retirement Benefits,” from 

the IRS. 

We report your annuity payments to the IRS. If 

you do not file the required tax returns, you 

could be subject to penalties, interest, and potentially a levy against your survivor annuity. We 

do not withhold tax from lump-sum payments. 

Unless we are told otherwise, we will withhold 

Federal income tax from monthly survivor 

annuity payments as if you are a married person 

claiming three withholding allowances. This is 

the IRS standard we use when we have no other 

withholding instructions. 

You can start, stop, or change your Federal tax 

withholding at any time. Contact us as explained 

on page 11. 

State Income Tax 

You can authorize us to withhold your state 

income tax. For information or to authorize this 

action, contact us as explained on page 11. 

10 

�

�
� How to Contact Us 

If you need assistance from us, call the 

Retirement Information Office toll-free at 

1-888-767-6738. If you are calling within the 

local Washington, DC area, dial 202-606-0500. 

If you use TDD equipment because of a hearing 

loss, call 1-800-878-5707 from outside Washington and 202-606-0551 for local calls. 

Our Internet address is: 

http://www.opm.gov/retire. 

Our email address is: 

retire@opm.gov. 

There are many actions you can take without our 

assistance by calling us or by using our web site 

on the Internet. These include starting, stopping, 

or changing the amount of Federal and State 

income tax we withhold and requesting a duplicate form 1099R for the current tax filing year. 

This is not a complete listing of things you can 

do using our automated system because we are 

adding more actions all the time. 

You need to use the Internet or a touch tone telephone to take any of these actions without our 

assistance. You must be able to give your survivor annuity claim number to take any actions in 

our automated system. To take actions using the 

telephone, you will also need your Personal Identification Number (PIN). If you call on a rotary or 

a touch tone telephone during our business 

hours, you can stay on the line and speak to a 

Customer Service Specialist. The Specialists can 

make changes for you and can arrange for us to 

mail you a PIN. The Retirement Information 

Office is open Monday through Friday from 7:30 

a.m. to 5:30 p.m. Eastern time. The office is 

closed on Federal holidays. 

Our mailing address is: 

U.S. Office of Personnel Management 

Retirement Operations Center 

P.O. Box 45 

Boyers, PA 16017-0045 

11 
Retirement & Insurance Service 

Serving over 10 million customers, Federal employees, 

annuitants, and their families.