TN 30 (03-24)

RS 02650.268 Claims for Underpayments Due Deceased Beneficiaries in Russia

A. Introduction to underpayments due to deceased beneficiaries in Russia

Because of the time that has elapsed since payments were last made to beneficiaries in Russia, we may receive a number of claims for benefits due to deceased individuals.

The underpayments due to deceased beneficiaries can be quite large since there is no restriction on the accrual of benefits to citizens and nationals of the United States and because there is no restriction on the accrual of benefits to an individual who meets an exception to the Alien Nonpayment Provision (ANP).

B. Policy for claims for underpayments due to deceased beneficiaries in Russia

1. General

The individual claiming the underpayment must establish:

  • the deceased beneficiary was entitled to any unpaid benefits (e.g., no deduction or termination events occurred for the underpayment months); and

  • they (i.e., the claimant) meet all the requirements for entitlement to the underpayment.

A federal benefits unit (FBU) must establish the identity of the underpayment claimant(s) in a personal interview conducted by an FBU representative. The interview may be conducted either at the time the underpayment claim is filed, if it is filed in the FBU, or when the check is delivered.

2. Nonresident alien tax

Underpayments for months after November 1983 are subject to the nonresident alien withholding tax if the individual or estate to whom the payment is made is a nonresident alien. This is true even if the deceased beneficiary was a U.S. citizen. For a discussion of taxation and underpayments, see GN 05010.300.

C. Procedure for processing claims for underpayments due to deceased beneficiaries in Russia

If you receive a request for payment of an underpayment due to a deceased beneficiary, obtain the NH's claims folder to determine whether it appears that an underpayment exists.

1. No underpayment exists or the claimant is not eligible

Deny the claim if:

  • no underpayment exists; or

  • the claimant would not be entitled to the underpayment.

2. Underpayment may exist

If an underpayment may exist, obtain proof of the:

  • beneficiary's death;

  • deceased beneficiary's citizenship, as explained in RS 02650.264, if the deceased was a citizen of the United States or a country other than Russia and the deceased would meet an exception to the ANP based on that citizenship;

  • deceased beneficiary's entitlement to the benefits for the underpayment months;

    NOTE: Generally, this will be an SSA-21, or other signed statement, completed by the underpaid claimant showing whether any termination or deduction events occurred in those months.

  • claimant's relationship to the deceased if they are filing as the spouse, child or parent of the deceased beneficiary;

  • citizenship and residence of the underpaid claimant(s) if the claimant(s) is a U.S. citizen or resident (or residence if the claimant(s) is a tax treaty country resident) and the underpayment involves payment for months after November 1983; and

  • claimant's appointment as the legal representative of the deceased's estate if this is the basis for the underpayment claim.

D. Reference

GN 02315.015 Legal representative of estate


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302650268
RS 02650.268 - Claims for Underpayments Due Deceased Beneficiaries in Russia - 03/14/2024
Batch run: 03/14/2024
Rev:03/14/2024