Information for


Survivor Annuitants


Civil Service Retirement System 

(CSRS) 

This pamphlet answers the questions most 

frequently asked by Civil Service Retirement System 

survivor annuitants and their families.
This pamphlet answers the questions most frequently asked by Civil 

System survivor annuitants and their families. As the survivor of a F

retiree, you can expect the highest level of customer service from th

employees at the U.S. Office of Personnel Management (OPM). You 

information informative and easy to understand. We are committed 

outstanding customer service, and we hope you will find this pamph
Lost or Missing Payments....................

Eligibility for Survivor Annuity ................

Choosing A Survivor Annuity If You Are Eligible For More Th

The Relationship Between Your Annuity and Social Security B

When Survivor Annuities Begin ................

When Survivor Annuities End .................

Restoration of Survivor Annuities ...............

How We Determine Whether to End or Restore Survivor Annu

The Effect of Employment Income on Your Annuity .....

Events That Would Cause Your Annuity to Increase......

Federal Income Taxes and Your Annuity............

State Income Taxes and Your Annuity .............

Military Service and Military Retired Pay ...........

Waiver of Annuity .......................

Government Claims and Your Annuity.............

Powers of Attorney, Representative Payees, and Your Annuity 

What Should Be Done When You Die .............

Information About Children’s Survivor Annuity Benefits ...

Adopted Children ......................

Adult Student Children ...................

Representative Payees for Children ............

When the Child’s Family Circumstances Change .....

Health Benefits ...........................

Widows and Widowers .....................

Former Spouses .........................

Children .............................

Temporary Continuation of Health Benefits Coverage .....

For More Information .......................

i 
through Friday, from 7:30 a.m. to 7:45 p.m. Eastern time. They are 

Federal holidays. If you use TTY equipment, call 1-855-887-4957.

Be sure to have your survivor annuity claim number on hand when 

MAKE USE OF Retirement Services Online - Log onto www.serv

use your computer in a secure, pin-protected environment at your co

information about your survivor annuity payment or to make chang

direct deposit addresses, change your Federal and State income tax 

statement describing your annuity payment, and much more. This is 

you can use any time of the day or night. 

We also provide retirement brochures, forms, and other information 

www.opm.gov/retirement-services and respond to emails sent to reti

If you write to us, please be sure to state your questions clearly and 

survivor annuity claim number (CSF number), and the full name an

deceased Federal employee or retiree. This allows us to identify the 

promptly. Our mailing address for general correspondence is:

U.S. Office of Personnel Management


Retirement Operations Center


P.O. Box 45


Boyers, PA 16017-0045.


1 
lump-sum payment instead of the monthly benefit provided. 

Remember, any of the events listed below can affect your entitleme

benefits. It is vital you report any such event to us promptly to avoid 

which you are not entitled. These circumstances include: 

1.	 Death of any survivor annuitant (child, widow, widower, forme

interest annuitant). 

2.	 Court-ordered termination or reduction of a former spouse’s an

3.	 Marriage of any child who is a survivor annuitant. 

4.	 Marriage before age 55 of any widow, widower, or former spou

annuitant. This does not apply to insurable interest survivor ben

survivors who were married to the deceased for 30 years or mo

5.	 Employment or marked improvement in the health of a son or d

receiving a survivor annuity after age 18 because of incapacity 

result of disability which began before age 18. 

6.	 Any change in the court-appointed representative or in the paye

minor or incompetent survivor. (For example, when an individu

longer responsible for an annuitant for whom it had been acting 

7.	 Change in school attendance of an adult student receiving annu

reaching age 18 (such as course-load reduction to less than full

interruption of attendance for more than 5 months between term

non-recognized school, graduating, or dropping out of school). 

All survivor annuities terminate at the end of the month before the a

occur. 

We must collect any benefits paid to a person not entitled to those 

should not accept benefits to which you are not entitled. If you do, 

to repay them.

2 
covers the annuity due for the month before the month in which the 

If we have a reason to pay you for less than a full month, we divide 

by 30 to compute a daily rate (even if there are not 30 days in the m

is multiplied by the number of days you were eligible for an annuity 

days). The resulting amount is your annuity for the month. 

Cost-of-living adjustments allowed by law will increase your annuit

these annual adjustments depends on Consumer Price Index increas

spouse received annuity for less than 1 year or died before retiremen

percentage of any cost-of-living adjustment that is payable within 1 

commencing date of your spouse’s annuity or your spouse’s date of 

increase is less than 100 percent, the percentage depends on how lon

were eligible for an annuity before the effective date of the increase

your payments, we will send you a statement showing the effect of t

annuity. 

The Department of the Treasury pays annuities either by transferrin

account at a bank, credit union, or similar financial institution or by 

card they provide. If your payments are not electronically deposited 

savings account, you must contact the Department of the Treasury a

discuss your options. 

Because we send information to you at the mailing address you pr

us quickly about changes in your mailing address or where your p

To do this, call our Retirement Information Office as described on 

Online, or write to: 

U.S. Office of Personnel Management


Change-of-Address Section


P.O. Box 440


Boyers, PA 16017-0440.


Please provide your full name, the full name of the deceased person

annuity claim (CSF) number, Social Security number, and your new 

or writing. If you change your financial institution, please ensure yo

institution’s correct name and routing number and the correct accou

changes processed before the middle of the month typically mean th

sent to the new financial institution.

3 
If you do not receive your payment on the first business day of the m

your financial institution first for information. If they cannot help, c

number shown on page 1 during our regular business hours or write 

U.S. Office of Personnel Management


Attn: Check Loss


P.O. Box 7815


Washington, DC 20044-7815.


Be sure to tell us your full name, survivor annuity claim (CSF) num

expected to receive the payment. 

If more than two of your payments are returned to us, we will suspe

you let us know where payments should be made. 

If you live where the Department of the Treasury cannot pay your a

transfer, we can pay you by check. We will address the checks as yo

report a lost or missing check, call or write to us as described above

Eligibility for Survivor Annuity 

The widow or widower of a deceased Federal employee is generally 

monthly survivor annuity, provided he or she was married to the dec

9 months before the death. If the surviving spouse had a child with t

or if the death was accidental, the 9-month marriage requirement do

widow or widower of a deceased annuitant can only be eligible if th

elected a reduced payment with survivor benefits. 

A former spouse may be eligible for a monthly survivor annuity if h

9-month marriage requirement and a court order or a survivor electi

provides for the annuity. 

Choosing A Survivor Annuity If You Are Eligibl

Than One 

If you are the surviving spouse of more than one retiree who elected 

for you, you will be asked to choose which survivor annuity you wi

Retirement law does not permit us to pay you both survivor annuitie

4 
deceased person performed Federal work subject to both social secu

retirement deductions. We reduce CSRS Offset survivor annuities if 

Administration informs us they can pay you a benefit based on the C

If you are entitled to receive a civil service annuity based on your ow

there may be a reduction in the amount of any social security benefi

on your deceased spouse’s service. Contact any Social Security offi

information. 

When Survivor Annuities Begin 

If you are a widow or widower, your survivor annuity begins on wh

day after the employee or retiree dies or the day after the entitlemen

spouse ends if such entitlement prevents you from receiving a survi

If you are an insurable-interest annuitant, your survivor annuity beg

death of the retiree on whose service the benefit is based. 

If you are a former spouse awarded a survivor annuity based on a qu

your survivor annuity begins on whichever day is later: the day afte

retiree dies or the first day of the second month after we receive a ce

entire court order (along with whatever supporting documentation w

If you are a former spouse who applied for the survivor annuity und

of the Civil Service Retirement Spouse Equity Act of 1984, your an

after the employee or retiree dies. 

If you are a former spouse who is eligible for a survivor annuity bas

election, your survivor annuity begins the day after the retiree dies o

entitlement of any other former spouse ends if such entitlement prev

receiving the survivor annuity. 

5 
order are satisfied. Insurable-interest survivor annuities are payable 

survivor. Widows, widowers, and former spouses who remarry after 

continue to be eligible for survivor annuity benefits. Survivor annui

through the end of the month prior to the date of the event which en

annuity. 

Restoration of Survivor Annuities 

Survivor annuities ended because the survivor remarried before age 

for widows and widowers whose remarriage ends. Before the benef

survivor must pay back any lump sum we paid to anyone at the time 

ended. (Lump sum payments are infrequent because there usually is 

balance of retirement fund contributions.) Former-spouse survivor a

because of remarriage before age 55 can never be restored. 

How We Determine Whether to End or Restore 

Annuities 

The law requires persons who receive survivor annuities which end 

before age 55 to notify us if they remarry. We make periodic inquiri

whether widows, widowers, or former spouses have remarried. Plea

recover monies paid to persons who are no longer entitled. 

To notify us of a remarriage, write to the address on page 1. Include 

marriage certificate and provide your survivor annuity claim (CSF) 

of the deceased person on whose service your benefit is based. Use 

notifying us a remarriage has ended. Send us a copy of the divorce, 

certificate showing the date your marriage ended and ask us to resto

annuity. 

The Effect of Employment Income on Your Ann

Your income from employment with the government or another em

on your survivor annuity.

6 
another former spouse who is eligible for a survivor annuity based o

would not be eligible for this increase. 

If you are a former spouse receiving less survivor annuity than the a

ordered and the annuity of another former spouse stops, your annuit

to the full court-ordered share if your court order is next in chronolo

When an insurable-interest survivor annuity stops because the benef

effect on any other survivor annuity. 

Federal Income Taxes and Your Annuity 

Your payments are subject to Internal Revenue Service (IRS) rules. 

explanation, request IRS Publication 721, “Tax Guide to U.S. Civil 

Benefits.” We do not provide tax advice or supply IRS publications

payments to the IRS. If you do not file the required tax returns, you 

penalties, interest, and potentially a levy against your survivor annu

told otherwise, we will withhold Federal income tax as if you are a 

claiming three withholding allowances. You can change your Feder

any time by calling our toll-free number shown on page 1, using Re

Online, or by writing to:

U.S. Office of Personnel Management


Retirement Operations Center


P.O. Box 45


Boyers, PA 16017-0045.


State Income Taxes and Your Annuity 

To start, stop, or change the amount of state income tax we withhold 

payments, call our toll-free number shown on page 1, use Retiremen

write to us at the address shown above for Federal tax changes. If yo

participate in our State Income Tax Withholding Program, the comp

accept a request to withhold state tax. 

7 
1.	 Based on a disability incurred in combat with an enemy of the U

instrumentality of war and incurred in the line of duty during w

2.	 Granted under provisions of Chapter 1223 (formerly Chapter 67

States Code (reserve retirement). 

However, if you are the survivor of a Federal civilian employee and 

receiving military retired pay at the time of death, credit for the mili

included in your survivor annuity unless you elect otherwise. If the 

included in your survivor annuity, your annuity will be reduced by t

survivor benefit (other than a child’s survivor benefit) payable from 

retirement system. 

Military service performed before January 1, 1957, may be used und

Retirement System or applied toward the social security benefit, wh

advantageous to you. 

A deceased employee’s or retiree’s military service performed on or 

1957, must be applied toward your social security benefit. However

several factors, post-1956 military service also may be used under th

Retirement System. If your survivor annuity is based on Federal ser

before September 9, 1982, and you are eligible (or would be eligible 

application) for social security, you will receive the greater of the fo

annuity reduced by eliminating credit for the post-1956 military serv

reduced by the amount of the social security benefit attributable to t

service. (If you are not eligible for social security benefits, your civi

annuity will not be reduced.) 

If your survivor annuity is based on Federal service which ended aft

1982, use of post-1956 military service for civil service benefits dep

deceased employee or retiree was first hired in a position subject to 

Retirement System and whether a deposit was paid to cover the mili

deceased employee or retiree was first employed in a position under 

Retirement System before October 1, 1982, and no deposit was mad

post-1956 military service if you are eligible (or would be eligible u

application) for social security benefits. If the deceased employee w

position under the Civil Service Retirement System after September 

deposit was paid, we cannot use the post-1956 military service rega

are eligible for social security benefits. 

8 
Waiver of Annuity 

You can waive all or part of your benefit by writing to us at the add

Merely state in a dollar amount the portion of your monthly annuity 

and the effective date (the date cannot be before the first of the mon

month in which we receive your letter). If you have already received 

payment, you cannot return any part of it for waiver purposes. 

You may cancel your waiver at any time through a written request, 

due after we receive your written request. No retroactive payment o

covering the period during which your waiver was in effect. 

Government Claims and Your Annuity 

Your annuity may be subject to attachment for certain legal obligati

child support, or separate maintenance. Also, if you owe money to t

government or were party to a transaction with the deceased employ

co-signer of a Federal home loan or joint tax return), we can settle th

withholding annuity funds. We can withhold any amount payable as 

benefit to settle the amount you owe, or the deceased former employ

Federal government. We will not start withholding from your month

until after the government agency involved certifies it has explained 

you owe and your rights in its collection. However, the Internal Rev

collect delinquent income tax from your payments without notifying 

Except in these circumstances, the annuity is not generally assignab

equity, nor is it subject to execution, levy, attachment, garnishment, 

process. 

Power of Attorney, Representative Payees, and 

Your annuity checks cannot be cashed by an individual using a gene

attorney. A specific power of attorney�SF 232, Power of Attorney 

Collection of a Specified Check Drawn on the United States Treasu

issuance of each check and describing it in full)�may be used to au

check endorsement. However, you can enroll in the Direct Deposit P

payments deposited in your account. To use a foreign financial insti

complete SF 233, Power of Attorney by Individual to a Bank for Co

Drawn on the United States Treasury. (Both forms may be available 

institution.) 

9 
If you ever are unable to take care of your own financial affairs, no 

cash, or deposit your check. In the event of your incapacitation, a fa

individual should call us or write to:

U.S. Office of Personnel Management


Retirement Operations Center


P.O. Box 45


Boyers, PA 16017-0045.


He or she should give your full name, survivor annuity claim (CSF) 

name and date of birth of the deceased Federal employee or retiree o

annuity is based. We will send instructions to your mailing address 

wrote on your behalf explaining how to have your annuity paid to a 

your representative. 

If a court has appointed a guardian or conservator to be your represe

individual should return any survivor annuity checks made out to yo

of the Treasury at the address shown below, with an explanation as 

returned. In addition, he or she should write to us at the above addre

the court order, and ask to be made the payee. This person must giv

address and the information we need to pay by direct deposit. We w

and future annuities to the court-appointed payee. 

What Should Be Done When You Die 

Family members or friends should call to let us know of your death

prepared to provide your full name, survivor annuity claim (CSF) nu

and name of the former Federal employee on whose service your su

based. If they cannot call, they should provide all of the above infor

to the address on page 1. Uncashed annuity checks must be returned 

Department of the Treasury 

P.O. Box 7509-0209


Kansas City, MO 64116-0209.


They should include a note informing the Treasury of the date of yo

payments are being deposited directly into an account at a financial 

members or friends should immediately notify the institution of you

violation of law for anyone to withdraw any payments which were d

die. 

10 
Information About Children’s Survivor Annuity 

The law provides survivor annuity benefits for eligible children of d

employees and annuitants. The annuitant does not elect or pay for th

cannot prevent the children from receiving the benefits. Children’s b

whether or not an adult survivor is being paid. 

A child must be unmarried, be under the age of 18, and have been d

deceased employee or retiree. A child is dependent on the deceased 

he or she is (1) born within wedlock, (2) adopted, (3) a stepchild or 

out of wedlock who lived with the employee or retiree in a regular p

relationship, or (4) a recognized child born out of wedlock whom th

supported, either based on a court order or with voluntary regular an

contributions. 

Unmarried children age 18 or over who can’t support themselves be

which began before age 18 and unmarried children age 18 to 22 wh

students also are eligible. 

If a child’s annuity is terminated because of marriage and the marria

child is age 22, you should inform us. We may be able to reinstate t

Disabled children who are over the age of 22 may also be eligible fo

benefits if their marriages end. Disabled children who were married 

or annuitant died may be eligible for survivor benefits if their marri

contact us, be sure to provide a copy of the divorce decree, annulme

death certificate of the child’s spouse. 

Adopted Children - Adopted children who meet the conditions stat

for survivor benefits. Retirement law defines an adopted child as a c

deceased employee or annuitant or a child who: 

1. lived with the deceased 

2. is the subject of an adoption petition by the deceased prior to hi

3. was adopted by the surviving spouse after the employee or retir

11 
recognized by the U.S. Department of Education. Job Corps is not a

institution.

The child’s parent, guardian, or other responsible adult will receive 

instructions on how to continue an eligible student’s annuity after h

18. If you do not follow the instructions, the annuity will be stopped 

month before the child’s 18th birthday. If we continue annuity paym

a child who is not eligible, you must notify us as instructed on page

pamphlet. 

Survivor annuity payments for an adult student stop at the end of th

one in which he or she: marries, dies, ceases to be a full-time studen

service on active duty, enters any of the military service academies 

Naval Academy), transfers to a non-recognized school, fails to subm

requested) showing full-time school attendance, or reaches age 22 - 

first. If an adult student whose 22nd birthday falls during the school 

through June 30) continues full-time schooling, we can continue pay

the month preceding the one in which full-time schooling stops or to 

is earlier. 

If the student’s 22nd birthday is between September 1 and July 1 of 

and the death of the employee/annuitant was during this same perio

eligible for a monthly annuity. 

Remember, failure to notify us if a student loses annuity eligibility 

overpayment and subsequent action to collect the money from you

An annuity terminated because the student left school or ceased bein

can be resumed if he or she again becomes a full-time student befor

provided he or she has not married. Also, we continue to pay the an

between school years, if these breaks are not longer than 5 months a

shows clear intention to continue as a full-time student. 

Representative Payees for Children - A child’s annuity is paid to 

court-appointed legal guardian. If there is no legal guardian, paymen

our discretion, to the person who is responsible for the child. When 

reaches age 18, we will send the payments directly to the student if 

do so. 

12 
To establish a new payee after the death of a widow(er) or former sp

receiving annuity payments on behalf of a child, we will arrange to 

annuity payments sent to his or her court-appointed guardian. If no 

the payments will usually be sent to the person who is responsible f

Health Benefits 

Widows and Widowers 

Health benefits continue for all family members if there is a monthl

payable and the deceased was enrolled in a “self and family” health 

date of death. The enrollment will be changed to your name and pre

your annuity. If you are the only other person eligible for coverage u

family” enrollment at the time of the employee’s or retiree’s death, 

changed to the less-expensive “self only” coverage. After the enroll

your name, the carrier will send you a new identification card. 

If you are eligible for health benefits, your coverage generally conti

you cancel your enrollment or lose eligibility for survivor annuity b

marriage. If you lose eligibility for health benefits coverage and sur

marriage and your survivor annuity is later restored due to marriage 

re-enroll in a Federal health benefits plan. 

Former Spouses 

Former spouses may be eligible for health benefits coverage under t

provisions of the Federal Employees Health Benefits (FEHB) Progr

1.	 You currently receive or have future entitlement to a former spo

annuity or a portion of the former employee’s retirement benefi

2.	 You were covered as a family member in an FEHB plan at any 

18 months preceding the termination of your marriage,

13 
Former spouses must apply for health benefits coverage within 60 d

marriage termination or our notification to you of your entitlement t

If you receive a former spouse survivor annuity or your marriage ter

employee retired, you must apply to us for health benefits coverage

If your marriage ended while your former spouse was a Federal emp

apply to the agency where the employee worked at the time your ma

If you receive survivor annuity benefits, we will withhold the full co

from your annuity. If your annuity doesn’t cover the full cost, you c

less-expensive plan or pay us directly. If you do not receive monthly 

pay the full cost directly to us. 

If you do not meet the requirements for coverage under the spouse-e

given above, you may be eligible for up to 36 months of coverage u

Continuation of Coverage provisions of the health benefits law. 

Former-spouse health benefits coverage generally continues for life 

entitlement to the survivor annuity, (2) cancel your enrollment, or (3

cost of your enrollment by the payment due date (if premiums are n

from your annuity). 

A “self and family” enrollment of a former spouse covers only the 

any children under age 26 or disabled children of the former spou

employee or retiree. 

If you are eligible for Federal Employees Health Benefits coverage 

family member under another enrollment, you may suspend coverag

If you later lose coverage as an employee or family member, you m

benefits coverage as a former spouse. 

14 
enrollment of a former spouse). 

Generally, an eligible child may receive health benefits coverage un

age 26. The child does not have to be enrolled as a full-time student 

benefits coverage as a family member. A child over age 26 may qua

health benefits coverage if he or she is incapable of self support bec

which occurred before age 26. 

A child’s coverage will continue for 31 days after his or her eligibil

coverage ends (unless the enrollment was canceled). During the 31-

coverage period, the child may convert to a non-group contract by w

nearest office of the plan. 

Note: Many plans do not provide the same benefits under the conve

contract as Federal employee group plan provides. The government 

toward the cost of the non-group conversion contract. 

The child also has the right to request Temporary Continuation of C

below. 

Temporary Continuation of Health Benefits Co

Temporary Continuation of Coverage is generally available to a cov

eligibility for coverage because of loss of family-member status. Th

available to children who do not qualify for a survivor annuity. A fo

loses coverage because of a divorce or annulment and who is not eli

been determined eligible) to enroll under the spouse-equity law or s

qualify for Temporary Continuation of Coverage under the group pl

coverage may continue for up to 36 months after the qualifying even

The cost of the enrollment is the total premium (both the employee 

shares) plus a charge of 2 percent of the total premium for administr

government does not pay any portion of the cost of the enrollment. I

former-spouse enrollees are entitled to a 31-day extension of covera

a non-group health benefits contract when their Temporary Continu

ends (except by cancellation or non-payment of premiums). 

15 
is received, OPM will notify the requester of his or her Temporary C

Coverage rights. If you or the child want continued coverage, you m

days after you receive this information from OPM (or 60 days after 

qualifying event, if later). 

However, if you are a former spouse enrolled under the spouse-equi

lose coverage because of remarriage or loss of qualifying court orde

after your marriage ended, you may enroll in Temporary Continuati

within 60 days after the loss of coverage under the spouse-equity pr

If we are not notified that a child or former spouse has lost covera

elect continued coverage on a temporary basis ends 60 days after t

the coverage loss. 

As the law specifies, the effective date of the Temporary Continuati

day after the 31-day extension of coverage the child or former spou

eligibility for regular coverage ends. Because the effective date of c

cannot be changed, the first payment may cover several installments

16 
The pamphlets listed below offer more detailed information about th

than is possible here. To request one or more of these pamphlets, ca

Information Office or write to us at the address shown on page 1.

Title 

Survivor Benefits for Children 

Information for Retirees and Survivor Annuitants About the Federal 

Employees Health Benefits Program 

We also provide information on the Internet at www.opm.gov/retire

email address is retire@opm.gov. 

17 
UNITED STATES

OFFICE OF PERSONNEL MANAGEMENT

Retirement Services

1900 E Street, NW

Washington, DC 20415

www.opm.gov/retirement-services/

RI 25-26

Revised September 2013

Previous editions are not usable.