M21-1 Manual  /  Part XI, Subpart iii, Chapter 1, Section A

General Information on Burial Benefits and Allowances

M21-1, Part XI, Subpart iii, Chapter 1, Section A

Overview

In This Section

This section contains the following topics:
TopicTopic Name
1Definitions of Burial Benefit Terms
2Time Limit for Filing Claims
3Priority of Payments
4Required Evidence for Burial Benefits
5Automated Burial and Plot or Interment Allowance Under the First Notice of Death (FNOD) Process
6End Product (EP) 160 and Pension Automation (PA) Processing

1. Definitions of Burial Benefit Terms

Introduction

This topic defines terms related to burial benefits, including
  • burial
  • cremation
  • burial at sea
  • medical school donation
  • alkaline hydrolysis
  • plot
  • interment
  • unclaimed Veteran remains
  • nearest national cemetery
  • last place of residence
  • place of death
  • types of burial benefits, and
  • covered Veterans’ cemetery.

Change Date

January 5, 2023

XI.iii.1.A.1.a. Definition: Burial

Burial includes all the various recognized methods of disposing of the remains of deceased persons. Examples include
  • cremation
  • burial at sea
  • medical school donation, and
  • alkaline hydrolysis.
Reference: For more information on the recognized methods of disposing of the remains of deceased person, see 38 CFR 3.1700(b).

XI.iii.1.A.1.b. Definition: Cremation

A cremation is a burial, regardless of what is done with the ashes.

XI.iii.1.A.1.c. Definition: Burial at Sea

A burial at sea occurs when the deceased Veteran’s body is committed to the sea.Note: Burial at sea is not considered a final resting place for Veterans Benefits Administration (VBA) purposes and is not eligible for plot or interment allowance.

XI.iii.1.A.1.d. Definition: Medical School Donation

A medical school donation is considered a recognized method of disposing of remains if the deceased Veteran’s body is turned over to a medical school for scientific purposes.

XI.iii.1.A.1.e. Definition: Alkaline Hydrolysis

Alkaline hydrolysis, also known as “green cremation,” is a water-based dissolution process for human remains that uses alkaline chemicals to accelerate natural decomposition. Alkaline hydrolysis is a burial for Department of Veterans Affairs (VA) purposes in States in which alkaline hydrolysis is a lawful method for disposing of human remains.Note: Alkaline hydrolysis is only approved as a form of burial in States where it is considered a legal form of cremation.

XI.iii.1.A.1.f. Definition: Plot

A plot is the final disposal site of the remains.Synonyms: Burial plot, interment site, or final resting place.Examples: Grave, mausoleum, vault, columbarium niche, or other site.Note: Consider the plot to be the
  • grave where the casket is buried, not the casket itself, or
  • columbarium niche containing the cremation urn, not the urn itself.

XI.iii.1.A.1.g. Definition: Interment

Interment is the act of placing the remains of a deceased person in a final resting place.Examples:
  • Placing the remains of a deceased person’s body into a grave.
  • Placing the cremains (cremated remains) of a deceased person into a columbarium niche.

XI.iii.1.A.1.h. Definition: Unclaimed Veteran Remains

Unclaimed Veteran remains are the remains of an identified Veteran
  • who has not been claimed by relatives or friends
  • who does not have sufficient resources available in the Veteran’s estate to cover the burial and funeral expenses, and
  • whose burial is not the responsibility of any other Federal, State, or local agency.
Note: The Veterans Health Administration is responsible for burial payments and arrangements for the unclaimed remains of Veterans who die while hospitalized under VA medical care.Reference: For more information on Veterans who died while hospitalized under VA medical care and are unclaimed, see

XI.iii.1.A.1.i. Definition: Nearest National Cemetery

The nearest national cemetery is
  • a cemetery
    • under the jurisdiction of VA National Cemetery Administration (NCA) or Arlington National Cemetery
    • that is the closest, geographically, to the Veteran’s last place of residence
    • where space is available, and
    • where the Veteran is eligible for burial, or
  • a national cemetery or covered Veterans’ cemetery where burial space was reserved for the Veteran, usually when there has been interment in that space of a dependent who died before the Veteran died.

XI.iii.1.A.1.j. Definition: Last Place of Residence

The last place of residence is the place where the Veteran lived at the time of death. It is normally the legal domicile but includes a temporary residence if it is more advantageous to the claimant. Generally, it is not necessary to develop to ascertain or verify the place of last residence. Unless the claimant affirmatively shows it to be elsewhere, accept the place of last residence as the
  • home address to which correspondence was being mailed, if the Veteran was in receipt of VA benefits at the time of death (a home address is not a bank address, post office box, or the address of a fiduciary), or
  • address shown as the residence of the deceased on the death certificate.
Examples:
  • A Veteran had a legal domicile and a temporary residence at time of death.
  • A Veteran was in a nursing home located in Florida, but the Veteran’s primary address is shown as Alabama. For VBA purposes, the Veteran’s last place of residence is Alabama and VBA can grant the transportation benefit equivalent to the nearest national cemetery to the Veteran’s residence in Alabama.
Note: A nursing home is considered a temporary residence if a Veteran still owns their home. Do not develop for the address, use the Veteran’s permanent address as the last place of residence.Reference: For more information on the last place of residence in relation to transportation benefits, see 38 U.S.C. 2308.

XI.iii.1.A.1.k. Definition: Place of Death

The place of death is the place shown by the death certificate or other acceptable evidence of death. Reference: For more information on acceptable evidence of death, see 38 CFR 3.211.

XI.iii.1.A.1.l. Definition: Types of Burial Benefits

VBA provides the following four burial benefits:
  • service-connected (SC) burial allowance
  • non-service-connected (NSC) burial allowance (to include death while under VA care)
  • plot or interment allowance, and
  • transportation benefits.
Note: NCA processes claims for headstones, markers, and burial flags. References: For more information on

XI.iii.1.A.1.m. Definition: Covered Veterans’ Cemetery

A covered Veterans’ cemetery is a Veterans cemetery in which a deceased Veteran is eligible to be buried that is owned by a State or is on a trust land owned by, or held in trust for, a tribal organization, and for which the Secretary has made a grant under 38 U.S.C. 2408. Examples include:
  • State Veterans’ Cemetery, and
  • Tribal Veterans’ Cemetery.
Reference: For a complete list of all the State and Tribal Veterans’ Cemeteries, see the VA Grant-Funded Cemeteries Listing.

2. Time Limit for Filing Claims

Introduction

This topic contains information on time limits, including
  • time limits for filing a burial claim, and
  • claim filed on behalf of a deceased funeral director.

Change Date

January 5, 2023

XI.iii.1.A.2.a. Time Limits for Filing a Burial Claim

Claims for the NSC burial allowance must be filed within two years of the date of permanent burial or cremation of the Veteran. Payment may not exceed the statutory rate in effect at the time of the burial. There is no time limit for applying for the
  • SC burial allowance
  • NSC burial allowance based upon death while under VA care
  • plot or interment allowance, or
  • transportation benefit.
Note: In some cases, the burial allowance is not payable at the time of the Veteran’s death because of the character of the Veteran’s discharge. If, after the Veteran’s death, the discharge is upgraded by a competent authority so as to reflect a discharge under conditions other than dishonorable, a claim may be filed within two years from date of correction of the discharge.Reference: For more information on statutory burial rates, see the burial benefits rate chart.

XI.iii.1.A.2.b. Claim Filed on Behalf of a Deceased Funeral Director

In some cases, a claim may not be filed during the lifetime of the funeral director who provided services for a Veteran whose remains are unclaimed. In this situation, payment may be made to the person responsible for distributing the deceased funeral director’s estate if the responsible person submits the claim and necessary evidence within the established time limit of the Veteran’s burial.Note: Funeral home directors and other third-party claimants filing on behalf of a deceased funeral home director cannot receive burial benefits unless they provided services for the unclaimed remains of a Veteran.

3. Priority of Payments


Introduction

This topic contains information on the priority of payments for burial benefits, including
  • automatic payments to an eligible surviving spouse
  • priority of payments
  • proof of executorship or administrator
  • burial claims received from funeral homes
  • payment to a person who murders a Veteran, and
  • paying burial benefits when service is unverified.

Change Date

April 24, 2025

XI.iii.1.A.3.a. Automatic Payments to an Eligible Surviving Spouse

VBA automatically pays a burial and plot or interment allowance to an eligible surviving spouse without a claim, when VA is able to determine burial benefit eligibility based on evidence of record or when the surviving spouse is added at the time of the First Notice of Death (FNOD) is processed. A surviving spouse may file a VA Form 21P-530EZ, Application for Burial Benefits, (Under 38 U.S.C. Chapter 23) for additional burial benefits, includingNotes:
  • Automated plot or interment allowance is paid in cases where Veterans are not buried in a State or national cemetery or on tribal trust land.
  • Automated burial and/or plot or interment allowance payment is triggered by the FNOD command and paid to the surviving spouse of record or when the surviving spouse is added at time of FNOD processing.
References: For more information on

XI.iii.1.A.3.b. Priority of Payments

For all burial benefits not paid automatically to the eligible surviving spouse at the notice of death (NOD), VBA may pay the applicable burial benefit to the first person to file a claim for burial benefits from the following list of eligible claimants:
  • Veteran’s surviving spouse
  • survivor of a legal union between the deceased Veteran and the claimant that
    • existed on the date of the Veteran’s death
    • was recognized under the law of the State in which the couple formalized the relationship, and
    • was evidenced by the State’s issuance of documentation memorializing the relationship
  • Veteran’s child, regardless of age
  • Veteran’s parent
  • other relative or friend of the Veteran, or
  • the executor or administrator of the Veteran’s estate or a person acting for the executor or administrator of the estate of the deceased Veteran.
Exceptions: The provisions of priority of claimants do not apply
  • to a State, an agency or political subdivision of a State, or a tribal organization when claiming plot or interment allowance for burial in a State Veterans cemetery or other cemetery as listed in 38 CFR 3.1707 or 38 U.S.C. 2303(b)(1), or
  • for the burial of a Veteran whose remains are unclaimed.
Notes:
  • Development for claimant’s eligibility is generally not required if the relationship of the claimant to the deceased Veteran is left blank on VA Form 21P-530EZ, but the claimant identifies that they incurred the expenses for the Veteran’s burial, plot, or transportation.
  • Payment of the NSC burial allowance is authorized to funeral directors when a Veteran’s remains are unclaimed.
  • PL 114-315 allows VBA to grant an SC burial allowance to a surviving spouse without a claim when the criteria listed in M21-1, Part XI, Subpart iii, 1.B.2.a is met.
References: For more information on

XI.iii.1.A.3.c. Proof of Executorship or Administrator

Specific documentation is generally not required to show that a claimant is the executor or administrator of the estate for burial benefit payments.

XI.iii.1.A.3.d. Burial Claims Received From Funeral Homes

Burial claims from funeral homes may be paid for a Veteran whose remains are unclaimed.Claims received from funeral homes that are not for unclaimed Veterans remains must be denied. In the denial letter include the following text:The regulations regarding VA Burial Benefits changed on July 7, 2014. VA no longer prioritizes payment to funeral directors, funeral homes, or other service providers unless the Veteran's remains are unclaimed. VA will pay burial benefits automatically to an eligible surviving spouse upon the first notice of death (FNOD), or added at the time of FNOD processing, or to the first eligible living person to file of the following priority claimants: surviving spouse, survivor of a legal union, children (regardless of age), parent(s), other relative or friend of the Veteran, or the executor or administrator of the estate of the deceased Veteran. Therefore, we have denied your claim for VA burial benefits under the new regulations, as there is no indication that the Veteran's remains are unclaimed.Reference: For more information on unclaimed remains, see M21-1, Part XI, Subpart iii, 1.B.7.

XI.iii.1.A.3.e. Payment to a Person Who Murders a Veteran

Payment of burial benefits to a person who murders a Veteran is not barred.Reference: For more information on restriction of payment to a person who murders a Veteran, see 38 CFR 3.11.

XI.iii.1.A.3.f. Paying Burial Benefits When Service Is Unverified

If other qualifying criteria are met, and service is not shown as verified in VA systems, service requirements can be conceded for payment of the following benefit for a Veteran who, on the date of death, was receiving VA pension or disability compensation:
  • NSC burial allowance (to include death while under VA care)
  • plot or interment allowance, or
  • transportation benefit.
However, if there is conflicting evidence with respect to the period(s) of service, and VA pension or disability compensation was granted, the evidence must be verified before payment can be authorized. Reference: For more information on general Veteran eligibility criteria for burial benefits, see M21-1, Part XI, Subpart iii, 1.B.1.

4. Required Evidence for Burial Benefits


Introduction

This topic explains the evidence VBA requires for burial benefits, including
  • burial forms
  • expenses for the Veteran's
    • burial
    • plot or interment, and
    • burial transportation
  • example of when Benefits Requested is not checked on the application
  • proof of death, and
  • itemized receipt or statement for transportation benefit.

Change Date

April 24, 2025

XI.iii.1.A.4.a. Burial Forms

For burial benefits not automatically processed, a VA Form 21P-530EZ is required and must contain the signature of the claimant. For tribal organization and State consolidated claims for plot or interment allowance, a VA Form 21P-530a, State or Tribal Organization Application for Interment Allowance (Under 38 U.S.C. Chapter 23), is required.For reimbursement of headstone or marker expense claims, a VA Form 21P-8834, Application for Reimbursement of Headstone or Marker Expense, is required and must contain the signature of the claimant. Important: If the application does not contain the applicant’s signature, the claim is considered an incomplete application, per M21-1, Part II, Subpart iii, 1.A.4.e. Do not process the claim; follow procedures on handling an incomplete application. Claims filed electronically through an on-line application are exempt from the signature requirement. The exception to the signature requirement is when the claim is filed electronically through an on-line application. Notes:
  • If the funeral home is the proper claimant on the application, a stamped signature on the application is acceptable. There is no requirement for a wet signature.
  • VA accepts electronically filed versions of VA Form 21P-530EZ, to include those submitted through www.VA.gov.
  • Pay burial benefits only if applicant meets eligibility requirements.
  • All burial decision letters should contain the requirements listed in M21-1, Part VI, Subpart i, 1.B.1.b.
Use the table below to determine the appropriate action to take while reviewing a claim for benefits on VA Form 21P-530EZ.
If the following section on the form is entirely blank …Then …
SECTION III - CLAIM FOR BURIAL ALLOWANCEdeny the claim for burial allowance.
SECTION IV - CLAIM FOR PLOT OR INTERMENT ALLOWANCEdeny the claim for plot or interment allowance.
SECTION V - CLAIM FOR TRANSPORTATION BENEFITrefer to M21-1, Part XI, Subpart iii, 1.A.4.d.
References: For more information on

XI.iii.1.A.4.b. Expenses for the Veteran's Burial

For signed claims on a VA Form 21P-530EZ, and incurred expenses for the Veteran's burial, follow the table below.
If the block identifying the responsible party for the Veteran’s burial expenses is …Then ...
checked Yes pay all burial benefits only if eligibility exists.pay all burial benefits only if eligibility exists.
Blankdeny the burial allowance unless other evidence shows that the claimant incurred the expense.
checked Nodeny the burial allowance.

XI.iii.1.A.4.c. Expenses for the Veteran's Plot or Interment

For signed claims on a VA Form 21P-530EZ, and incurred expenses for the Veteran's plot or interment, follow the table below.
If the block identifying the responsible party for the Veteran’s plot or interment expenses is …Then ...
checked Yespay the plot or interment allowance, only if eligibility exists. Important: Plot allowance should not be paid to a claimant when the Veteran is buried in a State Veterans or national cemetery, or on tribal trust land.
Blankdeny the plot allowance unless other evidence shows that the claimant incurred the expense.
checked Nodeny the plot or interment allowance.

XI.iii.1.A.4.d. Expenses for the Veteran’s Burial Transportation

For signed claims on a VA Form 21P-530EZ, follow the table below to decide transportation benefits.
If the block identifying the responsible party for transportation expenses is …Then ...
checked Yespay the transportation benefit only if eligibility exists. Important: Verification of transportation must be submitted by the claimant in accordance with M21-1, Part XI, Subpart iii, 1.A.4.g.
Blankdeny the transportation benefit unless other evidence shows that the claimant incurred the expense.
checked Nodeny the transportation benefit unless other evidence shows that the claimant incurred the expense.

XI.iii.1.A.4.e. Example: When Benefits Requested Is Not Checked on the Application

Situation: A VA Form 21P-530EZ is received, however, there is no benefit requested.Result: Review the claim to determine if the Veteran was rated 100 percent SC at the time of death (excluding individual unemployability (IU)). If the Veteran was rated 100 percent SC at the time of death (excluding IU), grant SC burial allowance.If the Veteran was not rated 100 percent SC at time of death, assume the NSC burial allowance is being claimed and process the application. Notify the claimant that
  • the Benefits Requested box was not checked and they must resubmit a VA Form 21P-530EZ with the SC Death box checked if claiming SC burial allowance, and
  • there is no time limit to apply for the SC burial allowance.
Reference: For more information on when to send a claim for SC death for a rating decision, see M21-1, Part XI, Subpart iii, 1.B.2.c.

XI.iii.1.A.4.f. Proof of Death

Proof of death is required for burial claims under 38 CFR 3.1703(b)(1)(ii). If proof of death does not accompany the claim, access the Federal On-line Query (FOLQ) through Veterans Benefits Management System or Share using the Social Security Administration (SSA) INQUIRY command for proof of death. When FOLQ attempts are unsuccessful, proof may be obtained verbally. VBA will accept evidence if it reasonably indicates that a beneficiary is deceased.Notes:

References: For more information on

XI.iii.1.A.4.g. Itemized Receipt or Statement for Transportation Benefit

An itemized receipt or statement is required to approve a claim for the transportation benefit.The itemized receipt or statement must show the
  • name of the deceased Veteran for whom the services and transportation were furnished
  • nature and cost of the services and transportation
  • name of the claimant that files for the transportation benefit, and
  • dates of the services rendered.
Notes:
  • If the transportation benefit is claimed, and the amount of expenses incurred on the application is more than the itemized receipt, pay the transportation benefit of charges listed on the itemized receipt and solicit for the additional transportation costs incurred in the decision notice. If the statement or receipt does not show any transportation expenses, deny and develop in the decision letter.
  • If the transportation benefit is claimed, and the receipt is not itemized, VBA may accept phone call development to the funeral home to obtain an itemized statement. If you cannot contact the funeral home, deny and develop in the decision letter.
  • VA will approve claims for transportation expenses that are incurred as claimed on the application and verified through the statement of account. Statements or receipts do not have to show paid in full, only that expenses were incurred.

Important: The transportation benefit is considered claimed if transportation expenses are reported on the prescribed form, or the corresponding section of the form is blank but supporting evidence submitted at the same time as the prescribed form, such as an itemized funeral bill, shows incurred transportation expenses.

References: For more information on

5. Automated Burial and Plot or Interment Allowance Under the FNOD Process

Introduction

This topic contains information on the automated burial and plot or interment allowance, including
  • automated burials under the FNOD process, and
  • how VBA generates an automated burial and plot or interment allowance through the FNOD process.

Change Date

January 5, 2023

XI.iii.1.A.5.a. Automated Burials Under the FNOD Process

Automated burial and plot or interment allowances under the FNOD process use EP 169. Burial benefits through the FNOD process may be granted without an application upon processing of a valid report of death. Because this is an automated process, credit for this EP is not given to the station of origination.Notes:
  • Under no circumstances should an EP 169 be established. This EP is reserved only for FNOD automated burial benefits.
  • Although both use an automated process, an FNOD automated burial under EP 169 is not the same as an EP 160 burial benefit processed under Automated Pension Claims Processing, also known as Pension Automation (PA).
References: For more information on
  • how VBA generates an automated burial through the FNOD process, see M21-1, Part XI, Subpart iii, 1.A.5.b, and
  • burial benefits processed under PA, see M21-1, Part XI, Subpart iii, 1.A.6.b.

XI.iii.1.A.5.b. How VBA Generates an Automated Burial and Plot or Interment Allowance Through the FNOD Process

The table below describes the automated burial payment process using the FNOD command.
StepAction
1VBA processes a Veteran’s NOD using the FNOD command. Follow instructions listed in M21-1, Part XI, Subpart i, 1.A-D for processing an FNOD.Note: The MONTH-OF-DEATH screen defaults to a check mark which is equivalent to a yes in the VET BURIED IN STATE OR NATIONAL CEMETERY field. Example:
If the answer to the VET BURIED IN STATE OR NATIONAL CEMETERY field is ...Then ...
Yesthe box will remain checked.Note: A check mark in this box means that the automated plot or interment allowance will not be paid.
Noremove the check mark from the box.Notes:
  • Removing the check mark means the automated plot or interment allowance will be paid to the surviving spouse.
  • When VA receives information that a Veteran is not buried in a State or national cemetery, or on tribal trust land and later determines that the Veteran is buried in a State or national cemetery, or on tribal trust land VA will recoup the plot or interment allowance.
Unknownthe box will remain checked.Note: If the individual reporting the death of a Veteran does not know whether a Veteran is buried in a State or national cemetery, or on tribal trust land inform them that there is no time limit to apply for the plot or interment allowance.
2If there is a surviving spouse of record or added at time of FNOD processing, VBA sends an automated letter informing them
  • that they will receive the applicable burial and plot or interment allowance
  • of additional survivor and burial benefits that they may be entitled to, and
  • that they must apply for these additional burial benefits with an application.
3VBA systems wait six days to ensure there is no notification to VA that the burial or plot or interment allowance should not be paid.
4The following table describes the next step:
If, after the six-day waiting period ...Then ...
no information is received indicating the burial and/or plot or interment allowance should not be paidthe surviving spouse receives a check for the
  • SC or NSC burial allowance, and
  • plot or interment allowance (if applicable).
information is received that indicates the surviving spouse is not entitled to an automatic burial benefit

The system will automatically terminate the payment.

Note: If the surviving spouse believes the payment was erroneously terminated, they must submit a VA Form 21P-530EZ for burial benefits.

Note: If a plot or interment allowance claim is received from a State cemetery or tribal organization after the automatic plot or interment allowance has been paid, the surviving spouse was not the proper claimant. The pension management center (PMC) of jurisdiction should follow the regular due process procedures to terminate the erroneous payment and recoup monies paid to the surviving spouse. Issue the plot or interment allowance to the State or tribal organization. Do not wait until the payment is recouped to issue the payment to the State or tribal organization.References: For information on


6. EP 160 and PA Processing


Introduction

This topic contains information regarding burial claims under EP 160 control and automation, including
  • EP assignment for burials, and
  • burial claims processed by PA.

Change Date

June 8, 2022

XI.iii.1.A.6.a. EP Assignment for Burials

Burial payments are processed under the EP 160 series. Credit for this EP is given to the PMC of jurisdiction, if processed by the PMC. Notes:
  • EP 160 should be established using the appropriate claim label.
  • EP 162 is to be solely used for radiation claims. These claims are to be worked at the Jackson Regional Office only.
  • EPs 163, 164 and 165 are for accrued claims.
  • Only one EP credit is allowed per burial application, even if there are two signatures on the application.
  • Reference: For more information on EP codes and work-rate standards for quantitative measurement, see M21-4, Appendix B.

XI.iii.1.A.6.b. Claims Processed by PA

An EP 160 can be processed by PA at any given point during the claim’s lifecycle after the EP is established.PA is an automated process that extracts data from certain documents and applications received from the claimants. PA then utilizes business rules to generate ratings, decisions, and notifications for burial, DIC, and pension claims.When PA finalizes an EP 160 the credit is not given to the PMC of jurisdiction.

Source: VA M21-1 Adjudication Procedures Manual, M21-1, Part XI, Subpart iii, Chapter 1, Section A (U.S. government work, reproduced for reference). Browse all sections →