The individual claiming the underpayment must establish:

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

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  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.

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.

Deny the claim if:

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  no underpayment exists; or

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  the claimant would not be entitled to the underpayment.

If an underpayment may exist, obtain proof of the:

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  beneficiary's death;

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  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;

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  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.

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

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  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

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