Survivor & DIC Benefits

The Alaska Department of Military and Veterans Affairs will pay a death gratuity of $750 to the surviving spouse of Veterans who were buried on or after May 13, 1984, or died on or after September 19, 1990.

SBP, RCSBP and RSFPP annuities are exempt from Alabama income tax.

Alabama offers a Vehicle Privilege or License Tax and Registration Fee Exemption for eligible reserve component service members, Disabled Veterans, retired service members and Gold Star Families.

Alabama will pay a $100,000 death benefit to the survivors of an Alabama National Guard Service member killed while serving on state active duty.

DIC is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Arkansas.

The Arkansas Gold Star Family license plate is available free to the immediate family members of a service member who died in the line of duty under honorable circumstances, or who died within one year of receiving a service-connected injury or illness.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not subject to Arizona income taxes.

The property of a resident disabled Veteran who ha s a service- or non-service - connected total and permanent disability rating from the VA are eligible for a complete property tax exemption.

The Arizona Gold Star Military Medal is awarded to the family of an Arizona Service member who was killed in action while serving in the U.S. Armed Forces.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Beginning in tax year 2025 (taxes filed after 1 January 2026, and before January 1, 2030), California has authorized a tax exclusion of $20,000 of SBP, RCSBP and RSFPP annuities.

The California National Guard Surviving Spouses and Children Relief Act authorizes the payment of a $10,000 death benefit to the surviving spouse, or a designated beneficiary of a California National Guard Service member who dies or is killed in the line of duty.

DIC is a tax free benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

May claim a subtraction up to $24,000

Colorado offers a property tax exemption to eligible disabled Veterans and surviving spouses. The exemption is 50% of the first $200,000 of actual value of their primary residence.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease. Connecticut Income Tax information for Armed Forces Personnel and Veterans

Resident service members who die while serving on active duty in a combat zone or as a result of injuries received in a combat zone, are exempt from Connecticut Income taxes in the year of their death. Any taxes already paid for that year are refunded and any unpaid assessments will be canceled.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP, RSFPP annuities are excluded from Washington, D.C. gross income for survivors who are 62 years old or older.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Immediate family members of a service member who died while serving in the U.S. Armed Forces and received the Gold Star Lapel Button are eligible for the Delaware Gold Star Family license plates. There is no fee for this license plate.

Delaware will pay $200,000 in $40,000 annual installments to the beneficiary of a Delaware National Guard Service member who dies while serving on state active duty and will provide tuition assistance for four years for their surviving children to attend a university or college.

The surviving spouse of a resident service member who died from service-connected causes while serving on active duty in the U.S. Armed Forces is exempt from taxes on their homestead. Florida Statutes 196.081

Florida will provide a waiver of tuition, matriculation, and registration fees for a total of 120 credit hours to the surviving spouse and children of a service member who is killed in the line of duty.

Florida has numerous professional licensing benefits for service members, Military spouses, surviving spouses and Veterans. Benefits vary for each professional licensing agency.

Florida will pay a $75,000 death benefit to the beneficiaries of an active duty service member who is killed in the line of duty. This benefit is in addition to benefits provided under the Servicemembers' Group Life Insurance program or any other federal program.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP are treated as taxable income.

Georgia offers a homestead property tax exemption for eligible disabled Veterans, their surviving spouse or minor children. The amount for 2026 is $126,526. The value of the property that is more than of this exemption remains taxable. Georgia Department of Revenue, 2026 Homestead Exemption Amounts

Georgia offers a homestead property tax exemption to the surviving spouse of a service member who was killed or died as a result of any war or armed conflict. The amount for 2025 is $121,812. The value of the property that is more than of this exemption remains taxable.

The Georgia Gold Star Family license plate is offered free to the immediate family members of a service member who died in the line of duty while serving in the U.S. Armed Forces. Georgia resident family members are eligible for two sets of free license plates.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Hawaii.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty, or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Iowa. Iowa Administrative Code, Rule 701-302.80

The Branstad-Reynolds Scholarship fund provides post-secondary educational scholarships for children of service members who died while serving on active duty in the U.S. Armed Forces after September 11, 2001.

Idaho National Guard service members who are injured, become ill, disabled, or die in the line of duty are eligible for medical coverage and compensation under Idaho Worker's Compensation Laws .

Illinois does not tax government retirement plans. Illinois Department of Revenue Publications

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

The Illinois Gold Star License plate is available for the immediate family members of a service member who died while serving in the U.S. Armed Forces. The Illinois Gold Star license plate is offered to

DIC is a tax-free monetary benefit paid to eligible survivors of U.S. Armed Forces Service members who died in the line of duty or eligible survivors of Veterans whose death was the result of a service-connected injury or disease.

Indiana offers driver's license or ID card indicators for active duty service members, Veterans and surviving spouses.

DIC is a tax free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Survivor annuities are not taxed in Kansas.

The Kansas Department of Revenue offers a Homestead Refund for Disabled Veterans, their Surviving Spouse and the Surviving Spouse of a Service member killed in the line of duty.

The Kansas Gold Star Mother license plate is offered to a resident mother, stepmother, or foster mother (in loco parentis) of a Service member who was killed while serving on active duty in the U.S. Armed Forces.

DIC is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Kentucky allows a pension income exclusion of up to $31,110 for survivor benefit annuities.

The beneficiaries of a Kentucky resident service member serving in a reserve component of the U.S. Armed Forces who dies in the line of duty, while serving on federal active duty are eligible for a lump-sum death benefit of $80,000.

SBP, RCSBP and RSFPP annuities are excluded from Louisiana state taxes.

The Louisiana Special Assessment Level allows someone who meets eligibility requirements to have the assessed value of their property frozen. This does not freeze the amount of their tax bill but only the assessed value of the property will be frozen.

A Louisiana resident surviving spouse of a service member who was killed in action while serving in a combat zone may be eligible for the Louisiana Resident Disabled/Special Needs License for $4.

DIC is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Survivor pensions paid to a Surviving Spouse are not taxed in Massachusetts.

Veterans, their Spouse, Surviving Spouse or Gold Star Parents may be eligible for a range of property tax exemptions in Massachusetts. Those eligible can only receive one exemption each fiscal year.

Immediate Family members of Service members who died while serving on active duty in the U.S. Armed Forces are eligible for a free Massachusetts Gold Star Family license plate.

The Massachusetts Public Service Grant Program will a provide a scholarship to the Children of Service members declared a POW or MIA during the Vietnam Conflict and the Children of a Service member who was killed in action, or as a result of that action.

Maryland offers a death benefit of up to $125,000 to the beneficiaries of any resident service member who is killed in action or as a direct result of a wound suffered in action in Iraq or Afghanistan.

Veterans and surviving spouses receive application processing priority

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Maine.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Survivor annuities paid to the surviving spouse of retired service members are exempt from Michigan individual income tax.

Service members, Veterans, and surviving spouses may be able to claim a property tax credit on their Michigan primary residence for up to $1,900. The credit, for most people, is based on a comparison between household income and property taxes. Homesteads can have a taxable value up to $165,400.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Minnesota.

Surviving spouses and eligible dependents of deceased Veterans are offered free tuition at a Minnesota public postsecondary education institution up to completion of their bachelor's degree.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Mississippi. Mississippi Individual Income Tax Instructions

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Montana residents receiving military survivor benefits can subtract 50% of the survivor annuities.

The Montana Gold Star Family license plate is offered to eligible family members of a service member who was killed in armed conflict while serving in the U.S. Armed Forces.

Montana motor vehicle registration fees and, in some cases, the Veterans cemetery fee, may be waived for eligible Veterans and surviving spouses who purchase military or Veteran license plates.

Survivor annuities can be deducted from a taxpayer's North Carolina adjusted gross income.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in North Dakota.

Immediate family members of a U.S. Armed Forces service member who died while serving on active duty in the U.S. Armed Forces during a time of military conflict are eligible for the North Dakota Gold Star license plates. These plates may be personalized free of charge.

North Dakota will pay a $15,000 death benefit to the beneficiaries of a North Dakota National Guard Service member who dies while serving on state active duty.

DIC is a tax free monetary benefit paid to eligible survivors of U.S. Armed Forces service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Nebraska.

This exemption is available to Veterans who are receiving compensation from the VA for a permanent 100% service-connected disability rating or have been declared individually unemployable. The homestead is 100% exempt regardless of homestead value and income level.

Nebraska Gold Star Family license plates are available for family members of a service members who died while serving on active duty in the U.S. Armed Forces.

The following family members of a service member who was killed while serving in the U.S. Armed Forces are eligible for the Gold Star Family decal:

The children of resident Veterans who died during wartime service or died from a service-connected disability, that is a result of that wartime service, can receive a scholarship for up to $2,500 per year for four years.

The New Jersey Motor Vehicle Commission (MVC) offers a Gold Star Family Member designation on driver licenses and probationary licenses for eligible family members of a service member who died while serving on active duty in the U.S. Armed Forces.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are exempt from New Jersey income tax.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

New Mexico offers a partial tax exemption of military survivor annuities up to $30,000.

Children and the surviving spouse of a Nevada National Guard Service member who was killed in the line of duty are eligible for a waiver of resident tuition and lab fees at state supported educational institutions. This waiver is not available at the William S.

The children and spouse of a service member serving in the U.S. Armed Forces who is permanently stationed in Nevada and is declared a POW or MIA are eligible for a waiver of resident tuition and lab fees at state supported educational institutions. This waiver is not available at the William S.

DIC is a tax-free monetary benefit paid to eligible survivors of U.S. Armed Forces service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in New York.

New York offers the Gold Star Mother license plates to mothers of service members who died while serving in the U.S. Armed Forces. Applicants must provide official documentation stating their child died while serving in the U.S. Armed Forces.

The New York Gold Star Families Annuity is a semi-annual payment to eligible family members of a U.S. Armed Forces service member who dies while serving in the U.S. Armed Forces.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Veterans who have a 100% disability rating from the VA are eligible for expanded Homestead Exemption property tax relief on their primary residential home. Eligible Veterans can exempt $50,000 of the assessed value of their primary residential home from property taxes.

The Ohio National Guard will pay the beneficiaries of a National Guard service member who dies while serving on active duty a $100,000 death benefit.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

The surviving spouse of a deceased service member can subtract SBP, RCSBP and RSFPP annuities for service prior to October 1, 1991, from their Oregon income taxes. Any annuities received for service after October 1, 1991, may not be subtracted.

Oregon offers property tax exemptions of $26,303 or $31,565 for disabled Veterans and their surviving spouse on their homestead's assessed value for property taxes. Veterans and their surviving spouse (or registered domestic partner) must own and live at the homestead property to be eligible.

DIC is a tax free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Pennsylvania.

The Bureau of Finance and Risk Management provides benefits to eligible surviving family members of Pennsylvania National Guard Service members who die in the line of duty. All claims for death benefits must be submitted within three years from the date of death.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty, or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are exempt from Rhode Island income taxes. Rhode Island General Laws 44-30-12 Rhode Island Division of Taxation Publications

Rhode Island will pay the tuition at a state supported college or university for a surviving spouse or child of a Rhode Island National Guard Service member who died in the line of duty. This financial assistance only applies to tuition and may be used for up to four years.

Surviving spouses are not required to pay South Carolina income taxes on SBP, RCSBP, RSFPP annuities.

The South Dakota Application for Paraplegic Veteran Property Tax Exemptions is available beginning in January of each year. Applications must be submitted annually to the local County Director of Equalization on or before November 1 st .

The child of a service member who died, while serving on active duty in the U.S. Armed Forces may be eligible for free tuition at a state supported university or technical college.

The spouse or child of a South Dakota National Guard Service member who died or became permanently disabled in the line of duty are eligible for free tuition and no mandatory fees at a state supported university or technical college.

South Dakota will pay $100 to the beneficiaries of an honorably discharged resident Veteran, their spouse, or surviving spouse who did not leave adequate finances to prepare for their burial.

South Dakota offers the Gold Star Family license plate for passenger vehicles and motorcycles to resident family members of a service member who died while serving in the U.S. Armed Forces, or as a result of injuries they received while serving. Eligible family members include:

This benefit transfers to the unremarried surviving spouse of a disabled Veteran who was eligible for property tax relief. The surviving spouse must solely or jointly own the property and must use it as their home.

The Tennessee Gold Star Family license plate is available for the spouse, parent, sibling, or child of a service member who died in the line of duty while serving in the U.S. Armed Forces or as a result of injuries they received while serving. Applicants must provide a DD1300 Report of Casualty.

The Tennessee Fallen Heroes Medal may be awarded to Service members serving on active duty who were killed in action. The recipient's name will be entered into the case of the Tennessee Fallen Heroes Medal and will be awarded by the governor or the governor's designee to the immediate survivor of th

An unremarried surviving spouse of a service member who died from a VA recognized Presumptive Condition is eligible for 100% property tax exemption on their homestead.

Texas Gold Star license plates are available for free to the family members of a service member who died while serving in the U.S. Armed Forces. These license plates are available in the following designs for specific family members:

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Utah provides a tax credit for SBP, RCSBP, and RSFPP survivor annuities that are included in their federal adjusted gross income. The amount of the tax credit is the product of the surviving spouse's federally taxable annuity multiplied 0.0455.

The immediate family members of a service member who died while serving in the U.S. Armed Forces are eligible for the Virginia Gold Star license plate. These license plates may be personalized and is available with a disability symbol.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Virginia offers an income subtraction of $40,000 to a resident surviving spouse who is receiving survivor annuities.

Virginia offers a complete property tax exemption for eligible disabled Veterans or surviving spouses. This exemption applies to the home that is their principal residence and up to one acre of land where the home is located.

Virginia offers in-state residency for tuition and financial aid purposes under the following circumstances:

Virginia offers a $20,000 death benefit to the beneficiaries of a state employee who is a reserve component service member and is ordered to federal active duty and is killed in action in armed conflict.

DIC is a tax-free monetary benefit paid to eligible survivors of military service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

Surviving spouses of eligible Veterans can receive a grant to help pay their property taxes. The grant amount is based on the applicant's income, the value of the residence, and the local levy rates.

DIC is a tax-free monetary benefit paid to eligible survivors of U.S. Armed Forces service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

SBP, RCSBP and RSFPP annuities are not taxed in Wisconsin.

The Wisconsin Veterans and Surviving Spouses Property Tax Credit provides eligible Veterans and surviving spouses with a refundable property tax credit for all the property taxes paid on their primary residence and up to one acre of land.

Wisconsin Gold Star Family license plates are available to the immediate family members of a service member who died while serving in the U.S. Armed Forces. This license plate has no issue fee and may be personalized for a $15 annual fee.

DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.

West Virginia does not tax SBP, RCSBP or RSFPP annuities.

West Virginia offers the Gold Star Family license plate to families of U.S. Armed Forces service members who are killed in the line of duty.

West Virginia offers a tuition and fees waiver for surviving spouses and children of resident service members who were killed in the line of duty while serving in an active or reserve component of the U.S Armed Forces.