Social Security Survivor Benefits in Massachusetts

KairaApril 11, 20267 min readMassachusetts

Social Security is a federal program. Every rule in this guide applies the same way whether you are in Springfield, Salem, or anywhere else in the country. What makes this article Massachusetts-specific is how SS survivor benefits interact with MassHealth, what MA does (and does not) tax, and what the recent elimination of WEP and GPO means for the large number of public employees in this state.

If someone in your family recently died, here is what to do and when.

In most cases, you do not need to call Social Security yourself. Funeral homes routinely report deaths to SSA as part of their standard process. Confirm with the funeral home that they will handle the notification.

If the funeral home will not report the death, or if you are not sure, call SSA directly at 1-800-772-1213 (TTY: 1-800-325-0778). Phone hours are Monday through Friday, 8 a.m. to 7 p.m.

Do this within the first few days. SSA needs to stop the deceased's benefit payments. Payments that continue after death must be returned, and the longer you wait to report, the larger that problem can become.

This is the part most families do not expect: you will likely need to return the last Social Security payment the deceased received.

Social Security benefits are paid one month in arrears. The payment that arrives in February covers January. Under SSA rules, benefits are not payable for the month of death or any month after. If your family member died in March, SSA will want back the payment that covered March (which likely arrived in April) and any payments that came after.

If the benefit was direct deposit: Contact the bank immediately and ask them to return the funds to SSA. Do not spend those funds.

If the payment came by paper check: Do not cash it. Return the check directly to SSA.

SSA will send an overpayment notice if a payment needs to be returned. Repayment is expected within 30 days of that notice. Knowingly keeping benefits paid after death is considered fraud.

The $255 Lump-Sum Death Payment

Social Security pays a one-time lump-sum death payment of $255. That amount has not changed since 1954 and is not indexed to inflation.

Small as it is, you must apply for it, and there is a strict deadline: you must file within 2 years of the date of death (20 CFR § 404.392(b)).

Who can receive it (priority order):

A surviving spouse who was living with the deceased at the time of death
A surviving spouse living separately who is eligible for Social Security benefits on the deceased's record
If no eligible spouse: an eligible child who was entitled to benefits on the deceased's record in the month of death

To apply, file Form SSA-8 (Application for Lump-Sum Death Payment). You can apply online at ssa.gov via your my Social Security account, call SSA at 1-800-772-1213, or visit a local SSA office. Find the nearest office at ssa.gov/locator.

Monthly Survivor Benefits: Who Qualifies and at What Percentage

The $255 payment is a footnote. The real financial benefit is monthly survivor benefits, which can continue for years or decades depending on the survivor's situation.

Who qualifies and how much they receive:

Survivor	Condition	Benefit
Surviving spouse	Full retirement age or older	100% of worker's benefit
Surviving spouse	Age 60 to FRA	71.5% to 99%
Surviving spouse	Age 50-59 with disability	71.5%
Surviving spouse	Any age, caring for child under 16 or disabled child	75%
Unmarried child	Under 18	75%
Unmarried child	Age 18-19, full-time K-12 student	75%
Unmarried child	Any age, disability began before age 22	75%
Dependent parent	Age 62+, one parent surviving	Up to 82.5%
Dependent parent	Age 62+, two parents surviving	75% each
Surviving divorced spouse	Age 60+ (50+ if disabled), marriage lasted 10+ years	Same as surviving spouse

Full retirement age (FRA) for survivors:

Born 1945 to 1956: age 66
Born 1957 to 1962: age 66 and some months, gradually increasing to 67
Born 1962 or later: age 67

Family maximum: When multiple survivors collect on one record, the total payout is capped at 150% to 180% of the deceased worker's benefit. If multiple family members qualify, individual payments may be reduced to stay under that cap. Ex-spouses collecting on the same record do not count toward the family maximum.

How to Apply for Monthly Survivor Benefits

Unlike many other SSA transactions, applying for monthly survivor benefits cannot be done entirely online. You must call SSA or visit an office in person.

Forms:

Widow or widower: Form SSA-10
Child benefits: Form SSA-4

Documents to bring or have available:

Death certificate
Your Social Security number
The deceased's Social Security number
Your birth certificate
Marriage certificate (if applying as a surviving spouse)
Divorce papers (if applying as a divorced surviving spouse)
Bank account information for direct deposit
The deceased's most recent W-2 or self-employment tax return

SSA accepts photocopies of W-2s and medical records. Most other documents (death certificate, birth certificate, marriage certificate) need to be originals, but SSA returns them after review.

One important note from SSA directly: "Do not delay filing your claim just because you do not have all the documents. We will help you get them."

That matters because some survivor benefits are paid from the date of application, not the date of death. Waiting costs money.

Remarriage, Earnings Limits, and Other Rules to Know

Remarriage: If you remarry before age 60 (before 50 if you have a disability), you generally lose eligibility for survivor benefits on your first spouse's record. If you remarry at 60 or older, your survivor benefits are not affected.

9-month marriage requirement: The surviving spouse must generally have been married to the deceased for at least 9 months before the death. Exceptions apply for accidental death and military duty.

Work credit requirement: The deceased must have worked and paid Social Security taxes long enough to be considered "insured." No one needs more than 10 years of work (40 credits). SSA can tell you if the deceased met this requirement.

Earnings limit for survivors under FRA who work: In 2026, the limit is $24,480. If you earn more than that and are collecting survivor benefits before your full retirement age, SSA withholds $1 in benefits for every $2 you earn above the limit. Once you reach FRA, no earnings limit applies.

Strategy worth knowing: If you are eligible for both your own retirement benefit and a survivor benefit, you can take the lower one first and switch to the higher one later. For example, you could start collecting survivor benefits at 60 and switch to your own retirement benefit at 70, when it has reached its maximum value. SSA's own language on this: "you could start with Survivor benefits and then change to Retirement at age 70." Talk to SSA about which sequence makes sense for your numbers.

Claiming underpayments owed to the deceased: If SSA owed the deceased a payment they never received, a family member or legal representative can claim those funds by filing Form SSA-1724 (Claim for Amounts Due in the Case of Deceased Beneficiary).

The WEP/GPO Elimination: Important for Massachusetts Public Employees

This change is significant and many Massachusetts families do not know it happened.

For decades, two rules reduced Social Security benefits for people who also received pensions from jobs that did not withhold Social Security taxes:

The Windfall Elimination Provision (WEP) reduced the worker's own Social Security retirement or disability benefit.
The Government Pension Offset (GPO) reduced Social Security survivor benefits by two-thirds of the government pension amount. In many cases, it eliminated survivor benefits entirely.

The Social Security Fairness Act of 2023 eliminated both provisions. It was enacted January 5, 2025. December 2023 was the last month WEP and GPO applied.

Massachusetts has a very large population of public employees who were affected by these rules: state workers, public school teachers, MBTA employees, municipal workers, and others in pension systems that did not participate in Social Security. Many of these workers or their surviving spouses had survivor benefits reduced or eliminated because of GPO.

If a surviving spouse or family member was denied or received reduced survivor benefits because of GPO or WEP, those benefits may now be higher. Contact SSA at 1-800-772-1213 to find out if a recalculation applies to your situation.

If the deceased was enrolled in MassHealth, two separate agencies need to be notified: SSA and MassHealth. These notifications happen independently. SSA stopping benefit payments does not automatically notify MassHealth, and vice versa.

Under M.G.L. c. 118E, § 32(a), the personal representative must notify MassHealth when opening probate.

Here is what matters about survivor benefits and MassHealth:

SS survivor benefits paid to living beneficiaries are income, not assets. They generally do not affect MassHealth estate recovery from the deceased's estate. MassHealth pursues recovery from probate assets: real estate, bank accounts, and personal property that pass through the estate. Social Security benefits already received and spent by the deceased are not sitting in the probate estate and are not subject to recovery.

Future MassHealth eligibility for living beneficiaries: SS survivor benefits that a surviving spouse or other family member begins receiving are counted as income for their own future MassHealth eligibility calculations. If a surviving spouse starts receiving $1,200 per month in survivor benefits, that income is factored into their own income-based eligibility determinations going forward.

SS benefits are not inheritable assets. The deceased's right to future Social Security payments does not pass to the estate. There is no SS benefit sitting in the estate for MassHealth to claim.

For more detail on how MassHealth affects the estate overall, see the guide on closing bank accounts and managing finances after death in Massachusetts.

Massachusetts State Income Tax: SS Benefits Are Not Taxed

Massachusetts does not tax Social Security benefits. If you receive monthly survivor benefits, none of that income is subject to Massachusetts income tax.

Federal income tax is a separate question. At the federal level, up to 85% of your Social Security benefits may be taxable depending on your total income. The calculation uses a figure called "combined income" (your adjusted gross income plus nontaxable interest plus half of your Social Security benefits). If that combined income exceeds certain thresholds, a portion of your benefits becomes taxable. For the specifics, see IRS Publication 915.

The short answer for Massachusetts: no state income tax on SS benefits. Federal taxes depend on your overall income picture.

For a full picture of how the estate tax interacts with other assets, see the guide on estate and inheritance tax in Massachusetts. Note that SS survivor benefits paid to living beneficiaries are not included in the deceased's Massachusetts estate tax calculation.

Frequently Asked Questions

Does the funeral home always report the death to Social Security?

Usually yes, but not always. Confirm directly with the funeral home that they will handle the SSA notification. If they will not, call SSA at 1-800-772-1213 within the first few days.

How long do I have to apply for the $255 lump-sum payment?

You have 2 years from the date of death. Missing this deadline means losing the payment entirely. File Form SSA-8 online, by phone, or in person.

My spouse died and I am 58. Can I receive survivor benefits now?

Only if you have a qualifying disability, in which case eligibility starts at 50. Otherwise, the earliest you can collect as a non-disabled surviving spouse is age 60. However, at any age you may qualify for survivor benefits if you are caring for the deceased's child who is under 16 or has a disability.

My late spouse worked for the City of Boston and had a pension. Do I still qualify for SS survivor benefits?

This is where the WEP/GPO elimination matters. Before January 2025, your survivor benefits likely would have been reduced or eliminated under the Government Pension Offset. That rule no longer applies. If you were denied or reduced previously, contact SSA to request a recalculation.

Can I collect both my own Social Security retirement benefit and a survivor benefit at the same time?

No. You can only receive one benefit at a time, but you can switch between them. The strategy is to take whichever is lower first and let the higher one grow. This is worth discussing with SSA before you apply, because the sequence matters.

What to Do Next

If you are a surviving family member in Massachusetts, here is the immediate checklist:

Confirm the funeral home reported the death to SSA, or call 1-800-772-1213 yourself.
Check whether any SS payments arrived after the date of death. Contact the bank immediately to return direct deposit funds or do not cash any paper checks.
Apply for the $255 lump-sum death payment within 2 years. File Form SSA-8.
Call SSA to ask about monthly survivor benefits. Do not wait until you have every document.
If the deceased or you personally had a government pension and were previously affected by WEP or GPO, call SSA to ask about recalculation.
Notify MassHealth separately if the deceased was a member.

The complete step-by-step guide covering all tasks after a death in Massachusetts is at what to do when someone dies in Massachusetts.

Kaira organizes every step for your state — deadlines, forms, and next actions — so nothing gets missed. See how it works.

Social Security rules are federal and subject to annual updates. Benefit percentages and earnings limits shown reflect 2025-2026 data. For a personalized benefit estimate, call SSA at 1-800-772-1213 or visit ssa.gov.

Sources: SSA Publication No. 05-10084 (April 2025); SSA Publication No. 05-10008 (April 2025); 20 CFR § 404.392; Social Security Fairness Act of 2023 (enacted January 5, 2025); ssa.gov

Planning ahead