Version 1.15
Chapter 5 – Deceased Pay
Main Sub-topics: Procedures and Packet, Claim Form, Order of Precedence
Chapter 5 provides guidance for how to work with beneficiaries and the Payroll Operations Division (POD), including the Payroll Operations Branch (POB), to perform payroll actions concerning deceased payments for the Casual.
Tasks
| Fire Center | IBC Payroll Operations Division |
|---|---|
| X | X |
Deceased Casual Hire Payment Procedures DOI (BIA, BLM, NPS, FWS) and USDA (Forest Service)
When a Casual dies, the Casual Payment Center (CPC) acts as a liaison between the family and/or hiring unit and the Payroll Operations Division (POD). The CPC coordinates the submission of necessary documentation to make claims on unpaid compensation.
CASUAL PAYMENT CENTER
Beneficiary
- Notify the hiring unit of Casual's death.
- Receive Deceased packet from hiring unit, including the SF-1153 form (Claim for Unpaid Compensation of Deceased Civilian Employee).
- Complete and return the Deceased packet to the hiring unit, including a copy of the death certificate and other required documents (marriage certificate, birth certificate of children, etc.) as determined.
- If the Casual had been sent a Treasury check that had not been cashed, mail the “VOIDED” check to: Payroll Operations Division, Casual Pay, D-2665, PO Box 272030, Denver, CO 80227-9030.
Hiring Unit
- Receive notification from the beneficiary of the Casual's death.
- Notify the CPS immediately upon learning of the Casual's death.
- Complete the Deceased Payment Packet checklist, form POD-05, to assist in the submission of the required documentation.
- Send the Deceased packet to the beneficiary.
- Send any unprocessed OF-288s and other documentation (debt or other payroll deduction related to payment) to the CPS, Attention: Deceased Casuals.
- Receive completed Deceased packet from beneficiary and submit it to the CPS.
Casual Payment Specialist (CPS)
- If contacted by a family member regarding the Casual's death, notify the Casual's hiring unit and coordinate the submission of the beneficiary forms.
- If wages have been earned but not yet paid to the Casual, enter the deceased code on the Casual View History command screen in FPPS.
- Receive Deceased packet, including SF-1153 form, copy of death certificate and any other required documents, from the hiring unit.
- If any Treasury checks were not cashed before the Casual's death, return checks to POB (D2665) with a memo, including date of death and the check marked ‘VOID'.
- Forward Deceased packet, including SF 1153 form, SF 1152 form (if applicable), a copy of the death certificate and any other required documents to POB (D2665).
PAYROLL OPERATIONS DIVISION
Payroll Operations Branch (D2665)
- Receive from the CPS the Deceased packet.
- Verify deceased worksheet is complete and forward all information to Review and Analysis Branch (D2611).
- If returned check received, mark “VOID” and forward to Review and Analysis Branch (D2611).
- Process W2, if applicable.
Review and Analysis Branch (D2611)
-
- Confirm issued check has been cancelled.
- Prepare SF-1154 form (Public Voucher for Unpaid Compensation due a Deceased Civilian Employee) and create payment to beneficiary(s).
- Prepare and send to beneficiary(ies) a Letter of Notification of Payment with an attached copy of the SF-1154 form.
- Complete process of W-2C, if applicable.
- Issue 1099(s).
| Fire Center | IBC Payroll Operations Division |
|---|---|
| X | X |
The SF 1153 form is used to determine who receives payment of the deceased's monies.
How to Determine Who Receives Payment
| Designation of Payment | To Whom |
|---|---|
|
1st |
Beneficiary(ies) designated by the deceased on the SF-1152 form (Designation of Beneficiary), which must be on file at the Agency/Hiring Unit. |
|
2nd |
If none of the above, the deceased's widow or widower. |
|
3rd |
If none of the above, the deceased's child or children and decedents of any deceased. A court will usually appoint a guardian to receive payment for a minor child or children. |
|
4th |
If none of the above, the deceased's parents in equal shares, or the entire amount to the surviving parent. |
|
5th |
If none of the above, the duly appointed legal representative or administrator of the deceased's estate. |
|
6th |
If none of the above, the deceased's other next of kin, entitled under the laws of the state where the deceased lived. |
Frequently Asked Questions
A completed Deceased packet is sent to POB (D2665). Payment is processed by the Interior Business Center and is issued by the Treasury Department.
The beneficiary is required to type or write legibly in ink when completing the SF-1153 form. If filing a claim for a minor, sign their name and notate “for” the minor child's name. The following is a summary of the parts that need to be completed on the SF-1153 form:
| If the beneficiary is: | Then complete these parts of the form: | |||||||
|---|---|---|---|---|---|---|---|---|
| A | B | C | D | E | F | G | Page 2 | |
| Widow or Widower | √ 1-4 |
√ 1 |
√ 1 |
√ 1 |
√ | √ | √ | |
| All Others | √ 1-4 |
√ 1 |
√ | √ | √ | √ | ||
- Beneficiary responsibilities:
- Do not skip any questions that are to be answered – that will delay the claim.
- If a question does not apply, write N/A or “not applicable” in the field.
- If completing this claim on behalf of someone else (such as a minor) complete part A with the deceased person's information, not yours.
- If there are more than four beneficiaries, then a separate claim form must be filled out for the other claimants.
- If more than one adult beneficiary, they must complete separate forms, unless the two adult claimants are spouses to each other, such as the deceased Casual's parents.
In addition to the claim, the beneficiary must submit a copy of the deceased's death certificate and the SF-1152, if on file. If the beneficiary is an executor or administrator filing this claim on behalf of the deceased's estate, a copy of the court appointment papers must be sent also. An EIN, TIN or SSN must be submitted with the claim. If the beneficiary is divorced, or if there are any other court orders, copies of these must be sent with the packet. If the beneficiary is a guardian for a minor beneficiary, the court appointment papers must also be submitted. If the beneficiary is the sole surviving parent, documentation of proof (such as death certificate of other parent) must be submitted.