There are circumstances which may require the field office (FO) to assign an SSN after
a person's death. The FO must evaluate each request on a case-by-case basis. Examples
of SSN after death requests include:
A benefit claim which would allow for the payment of survivors' benefits (e.g., the
survivors of a deceased alien not allowed to present evidence that the insured status
requirements have been met). For additional insured status requirements that must be met in this situation, see RS 00301.102.
A parent who requests an SSN for a deceased child when an SSN was not obtained through
the Enumeration at Birth (EAB) process.
NOTE: FOs should not assign an SSN merely to process a claim for benefits to a denial
or to obtain an SSN for a deceased child so that the parent(s) may claim the child
as an exemption. For information on claiming exemptions, please visit IRS.gov.
GN 01010.420, Abandoned Claim Disallowances