Apply for Arrears of Annuity
Arrears of Annuity (AOA) is any pay due to the SBP beneficiary (annuitant), but unpaid at the time of their death.
Prompt reporting of a death is important to avoid overpayment. Entitlement to SBP annuity pay ends on the last day of the month prior to the SBP annuitant's death.
DFAS will stop monthly annuity pay payments upon notification of death to prevent overpayment. If a payment was issued after the date of the annuitant’s death, we are required to notify the bank to reclaim the entire payment.
Any remaining amount owed as AOA will be calculated and paid after a complete audit of the account is performed and a proper claim is received. Prompt reporting of the SBP annuitant's death can help avoid delay in the final settlement of the annuity account. All outstanding checks or direct deposits must be returned to DFAS before a settlement of AOA may be made.
Keep in mind that Arrears of Annuity (AOA) payments are uncommon. Generally, the only situations where AOA payments are due are: (1) the SBP annuitant’s account was not established prior to the date of death, or (2) the SBP annuitant’s account was suspended at the time of death.
DFAS will mail the required paperwork to claim AOA if applicable.
When we receive a completed SF1174 Claim for Unpaid Compensation of Deceased Member of the Uniformed Service form, the account will be audited. If applicable, AOA will be paid to the eligible beneficiary/beneficiaries based on the federally-mandated Order of Precedence.
How to Claim Arrears of Annuity (if it is Due)
If AOA is due, DFAS will mail the required paperwork to claim it.
The following documents are needed to claim AOA:
- SF1174 claim form for each beneficiary
- A copy of the SBP annuitant's death certificate that specifies the cause or manner of death
Tips for Completing the SF1174 Claim Form
- In Part A Box 1, make sure to only list the claimant’s name and Social Security Number.
- In Part A Box 7, only enter the deceased SBP annuitant’s name and Social Security Number.
- In Part C, leave blank if you are a spouse claimant; or if you are the child of the SBP annuitant, list all of the SBP annuitant’s children, including yourself, and descendants of deceased children, if applicable.
- In Part E page 2, sign the form (signature of claimant), and provide your current mailing address.
- Ensure two witnesses attest to witnessing the claimant’s information and signature on page 2.
- If two claimants are using the same form, the two witnesses attest and sign to witnessing both claimants’ information and signatures.
- All signatures, claimant and witnesses, must be physical/wet signatures.
Submitting the SF1174 and SBP Annuitant’s Death Certificate
Submit the completed/signed/witnessed SF1174, the SBP annuitant’s death certificate and any supporting documentation using one of the following options:
A. Upload a PDF version of each document to the askDFAS online upload tool on DFAS.mil
B. Mail to:
DFAS - U.S. Military Annuitant Pay
8899 E 56th Street
Indianapolis, IN 46249-1300
C. Fax to: 800-982-8459
Ensure the SBP annuitant’s Social Security Number AND the deceased member’s Social Security Number are included on all forms so DFAS can identify and process the request as promptly as possible.
The SBP Annuitant's Final Tax Document (1099-R)
The SBP annuitant’s final tax document (IRS 1099-R) is typically issued at the same time as the Arrears of Annuity (AOA) payment, if AOA is due.
If there is no AOA payment due, the SBP annuitant’s final tax document (IRS 1099-R) is issued at the end of the calendar year.
The 1099-R will be mailed to the SBP annuitant's correspondence address.
If the AOA beneficiary or the SBP annuitant’s legal representative (who is not the AOA beneficiary) need a copy of the 1099-R, they can call our Customer Care Center at 1-800-321-1080. They may also send a signed and dated letter that includes the following: SBP annuitant’s Social Security Number, the deceased member’s Social Security Number, the 1099-R request, their full name (name of person requesting the 1099-R), address, and relationship of the requestor to the annuitant.
Page updated Sep 19, 2024