M21-1 Manual / Part XI, Subpart iii, Chapter 1, Section B
Burial Benefits
M21-1, Part XI, Subpart iii, Chapter 1, Section B
Overview
In This Section | This section contains the following topics:
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1. General Veteran Eligibility Criteria
Introduction | This topic contains information on general eligibility criteria a Veteran must have met for the Veterans Benefits Administration (VBA) to pay burial benefits, including
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Change Date | November 22, 2024 |
XI.iii.1.B.1.a. Veterans for Burial Benefits Purposes | A Veteran for the purpose of burial benefits is an individual who
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XI.iii.1.B.1.b. Verifying a Veteran’s Service for Burial Benefits | A Veteran must have had one qualifying period of other than dishonorable service for burial benefits to be payable.To verify qualifying service for entitlement to burial benefits, use the evidence on which the Department of Veterans Affairs (VA) relied to pay benefits during the Veteran’s lifetime, unless there is evidence that creates doubt as to its validity.If the Veteran was never in receipt of VA benefits and acceptable documentation verifying service is not of record
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XI.iii.1.B.1.c. Service Members Who Died During Military Service | VA burial benefits are not payable for a service member who died while serving on active military duty. The military service department covers the cost of the burial or plot or interment allowance, not VA. |
XI.iii.1.B.1.d. Service Certified as Active Military Service Under PL 95-202 | Under Section 401 of Public Law (PL) 95-202, enacted November 23, 1977, service which had not been recognized as active military service was certified as such for certain groups of individuals.Burial benefits can be paid for a Veteran who died before the Department of War (DOW) recognizes the Veteran’s service as active military service under the PL. However, payment may not exceed the rate in effect at the time of burial.Notes:
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XI.iii.1.B.1.e. Service Department Certification of Active Federal Service | If the military service department certifies that there has been active Federal service, accept this as a basis for adjudicating benefits if the individual was, in fact, mustered into Federal service, unless there is evidence to the contrary.Reference: For identification of certain individuals who had active Federal service that may not be recognized by the service department, see 38 CFR 3.7(t). |
XI.iii.1.B.1.f. Eligible Veterans' Loyalty Clearance | If a loyalty clearance is required for making a burial benefit decision, see M21-1, Part X, Subpart i, 3.B.6.In the absence of a decision concerning the Veteran's loyalty or forfeiture of benefits, the Veteran’s loyalty clearance will not be required.Reference: For more information on an eligible Veteran’s loyalty clearance, see
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XI.iii.1.B.1.g. Suicide as the Cause of Death | Death by suicide does not preclude the payment of burial benefits. However, the service-connected (SC) burial allowance may be granted only if the suicide can be linked to a disability that is subject to service connection. Exception: If a death certificate is received with suicide listed as the cause of death, and the Veteran’s SC disabilities are rated 100-percent disabling (excluding individual unemployability (IU)), a rating decision is not required.References: For more information on
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2. SC Burial Allowance
| Introduction | This topic contains information on the SC death burial allowance, including
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Change Date | January 10, 2025 |
XI.iii.1.B.2.a. General Eligibility for the SC Burial Allowance | An SC burial allowance is payable for Veterans
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XI.iii.1.B.2.b. Payment Amount for the SC Burial Allowance | Unless VA has evidence on the date of receipt of the notice of the Veteran’s death that the burial expenses incurred were less, VBA will pay the maximum SC burial allowance.Note: If the Veteran is entitled to both the SC burial allowance and the NSC burial allowance based upon death while under VA care, pay the SC burial allowance as the greater benefit.References: For more information on
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XI.iii.1.B.2.c. When to Send a Claim for a Rating Decision on SC Death | Unless there is evidence to the contrary on the date VA receives notice of the Veteran’s death, presume for the purposes of burial benefits only, that a Veteran died from SC disability or disabilities if the Veteran had an SC disability or disabilities rated 100 percent at the time of death (excluding IU).Important: This applies only to eligibility for the SC burial allowance.Use the table below to determine when to send a claim to the rating activity for SC death.
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XI.iii.1.B.2.d. Treatment of the IU for SC Death Burial Allowance | Do not presume that a Veteran’s death resulted from SC disability or disabilities if the Veteran was receiving compensation at the 100-percent rate due to IU. A rating decision is required to determine SC death entitlement in this case.Exception: The SC death burial allowance is payable when DIC entitlement is established under 38 U.S.C. 1318. This is true even though DIC under 38 U.S.C. 1318 may be established when the Veteran was receiving compensation at the 100-percent rate due to IU. |
XI.iii.1.B.2.e. Burial Benefits Payable in Addition to the SC Burial Allowance | In addition to the SC burial allowance, VBA may pay a
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XI.iii.1.B.2.f. Burial Claim Received After the SC Burial Allowance Is Paid | When a claim for SC burial allowance is received after the SC burial allowance has been paid to the proper claimant, deny the new claim for the SC burial allowance and review the claim for entitlement to the transportation benefit.Note: Per 38 CFR 3.103(b)(3)(iii), if evidence reasonably indicates that a beneficiary is deceased, due process is not required.References: For more information on
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XI.iii.1.B.2.g. Example: Burial Claim Received After the SC Burial Allowance Is Paid | Situation: A surviving spouse is automatically paid $2,000 for the SC burial allowance. Later, the Veteran’s daughter applies for the SC burial allowance.Result: Deny the Veteran’s daughter’s claim for the SC burial allowance because the automatic SC burial benefit was paid to the surviving spouse.Rationale: 38 CFR 3.1702(a) states the surviving spouse is the correct claimant. |
XI.iii.1.B.2.h. SC Burial Allowance Claim Received After the NSC Burial Allowance Is Adjudicated | When the NSC burial allowance has been paid, and it is later determined that the SC burial allowance is payable, VA may pay an eligible claimant the difference between the amount of the SC burial allowance and the total amount previously paid.Additionally, if it is later determined that the Veteran’s death is SC, VA may pay SC burial benefits when a previously decided burial claim is of record for the claimant. A previously denied claimant is not required to submit a new burial claim or application.Note: When determining the total amount previously paid, consider previous plot allowance payments. |
XI.iii.1.B.2.i. Example: SC Burial Allowance Claim Received After the NSC Burial Allowance Is Paid | Situation: A surviving spouse was automatically paid $828 for the NSC burial allowance. Later, the Veteran’s daughter applies for the $2,000 SC burial allowance, and the rating activity determines the SC burial allowance is payable.Result: Pay the Veteran’s daughter the remaining burial allowance of $1,172 and notify the daughter that $828 of the maximum burial allowance was already paid to the surviving spouse.Rationale: Under 38 CFR 3.1702(b), if a claimant qualifies as an eligible claimant and is the first to file a claim for a burial benefit, that claimant is the proper claimant for that particular burial benefit.In this situation, 38 CFR 3.1702(a) states the surviving spouse is the proper claimant for the automatic NSC burial allowance and 38 CFR 3.1702(b) states the Veteran’s daughter is the proper claimant for the remaining SC burial allowance.Important: If the plot allowance was previously paid, this must be factored into the difference between the amount of the SC burial allowance and the total amount previously paid. A plot allowance paid to a State, political subdivision of a State, or tribal organizations should not be factored into this calculation. |
XI.iii.1.B.2.j. Transportation Benefit Claim Received With or After the SC Burial Allowance is Paid for Deaths on or After January 5, 2023 | PL 116-315 significantly impacted when the transportation benefit may be paid. For deaths that occurred on or after January 5, 2023, any claimant who would be eligible to receive the NSC burial allowance based on a Veteran’s death may also be eligible for the transportation benefit if they incurred transportation expenses. This is true even when the SC burial allowance was paid as the greater benefit.Reference: For more information on the transportation benefit, including guidance for deaths that occurred before January 5, 2023, see M21-1, Part XI, Subpart iii, 1.B.6. |
3. NSC Burial Allowance
Introduction | This topic contains information on the NSC burial allowance, including
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Change Date | June 25, 2024 |
XI.iii.1.B.3.a. General Eligibility Criteria for NSC Burial Allowance | Eligibility for the NSC burial allowance exists if the Veteran
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XI.iii.1.B.3.b. Payment Amount for NSC Burial Allowance | Unless VA has evidence on the date of receipt of the notice of the Veteran’s death, that the burial expenses incurred were less, VBA will pay the maximum NSC burial allowance per 38 U.S.C. 2303(a).References: For more information on
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XI.iii.1.B.3.c. Referring a Claim for NSC Burial Allowance to the Rating Activity | An NSC burial should be referred to the rating activity when
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XI.iii.1.B.3.d. NSC Burial Allowance and the Transportation Benefit | PL 116-315 significantly impacted when the transportation benefit may be paid. For deaths that occurred on or after January 5, 2023, any claimant who would be eligible to receive the NSC burial allowance based on a Veteran’s death may also be eligible for the transportation benefit if they incurred transportation expenses.For deaths that occurred before January 5, 2023, eligibility for the transportation benefit in addition to the NSC burial allowance may exist when the Veteran is buried in a national or covered Veterans’ cemetery or died while under VA care as listed in 38 CFR 3.1706.Reference: For more information on the transportation benefit, see M21-1, Part XI, Subpart iii, 1.B.6. |
4. NSC Burial Allowance Based Upon Death While Under VA Care
Introduction | This topic contains information on NSC burial allowance based upon death while under VA care, including
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Change Date | February 27, 2026 |
XI.iii.1.B.4.a. General Eligibility Criteria for NSC Burial Allowance Based Upon Death While Under VA Care | Eligibility for the NSC burial allowance based upon death while under VA care exists if the Veteran
VBA may pay the following allowances in addition to the NSC burial allowance based upon death while under VA care:
Important: When a claim for burial, plot, or transportation is denied for the reason Not Under VA Care add the following free text under the AWARD LETTER INTERVIEW page to properly inform the claimant of additional eligibility criteria under PL 118-210: VA may authorize payment for the burial allowance, plot or interment allowance, and transportation benefit if a Veteran died during the period of July 1, 2025, to October 1, 2026, while in receipt of VA furnished hospice care which began immediately after discharge from a VA furnished hospital or nursing home care. References: For more information on
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XI.iii.1.B.4.b. NSC Burial Allowance Under PL 118-210 Based Upon Death While Under VA Care | PL 118-210 provides entitlement to the NSC burial allowance based upon death while under VA care for Veterans who died:
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XI.iii.1.B.4.c. When Verification of Death While Under VA Care Is Not Required | If it is reported on the VA Form 21P-530EZ that a death occurred while under VA care, accept the statement as true unless the statement is questionable. A questionable statement is one that, during review by a claims processor, is inconsistent with the evidence of record and raises doubt of its validity.Example 1: A widow submits VA Form 21P-530EZ, claiming NSC burial and checks the box indicating the Veteran’s death occurred in a nursing home paid by VA. The death certificate confirms the death occurred in a VA nursing home. In this case, verification of death while under VA care is not required because both the application and death certificate show the same place of death.Example 2: Same scenario as in Example 1, except the death certificate shows the Veteran died at home on December 3, 2024. Even though the changes enacted by PL 118-210 would not apply in this scenario due to the Veteran’s date of death, verification of death while under VA care is still required because the application is inconsistent with the evidence of record. Follow the procedures listed in M21-1, Part XI, Subpart iii, 1.B.4.d to determine next steps.Example 3: Same scenario as in Example 2, except the Veteran died on July 2, 2025. In this case, the changes enacted by PL 118-210 apply, the claims processor would review the Compensation and Pension Record Interchange (CAPRI) to verify the Veteran died at home while in receipt of hospice care furnished by VA immediately after discharge from VA hospital or nursing home care. |
XI.iii.1.B.4.d. When Verification of Death While Under VA Care Is Required | Use the table below to determine the actions to take when verification of death while under VA care is required due to questionable validity.
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XI.iii.1.B.4.f. Veterans Absent From VA Care or Qualifying Facility at Time of Death | The NSC burial allowance based upon death while under VA care may also be payable for a Veteran who died while under VA care but who was not at a qualifying facility at the time of death.This provision applies if the Veteran was
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5. Plot or Interment Allowance
Introduction | This topic contains information on determining eligibility for the plot or interment allowance, including
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Change Date | March 13, 2024 |
XI.iii.1.B.5.b. Amount Payable for Plot or Interment Allowance | Unless VA has evidence on the date of the notice of the Veteran’s death that the expenses incurred were less, VBA will pay the maximum plot or interment allowance.Notes:
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XI.iii.1.B.5.c. Plot or Interment Allowance for Burial in a State Veterans Cemetery or on Tribal Trust Land | VBA will pay the plot or interment allowance to a State, or government agency or political subdivision of a State, or tribal organization that provided a burial plot or interment for the Veteran if the State or government agency or political subdivision of the State, or tribal organization
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XI.iii.1.B.5.d. Plot or Interment Allowance for Burial in Other Than a State Cemetery, Tribal Trust Land, or National Veterans Cemetery | VBA may pay the plot or interment allowance to an eligible claimant who incurred plot or interment expenses relating to the purchase of a burial plot for a deceased Veteran when the Veteran is buried in a cemetery other than a State or national Veterans cemetery or other cemetery as listed in 38 CFR 3.1707(b) or 38 U.S.C. 2303(b)(1), if the
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XI.iii.1.B.5.e. Contributions by Government, Public, Tribal, or Private Organizations | If there is evidence at the time of notification of the Veteran's death that the U.S., a State, or any agency or political subdivision of the U.S. or of a State, or tribal organization, or the Veteran’s employer has paid all or part of the Veteran’s plot or interment expenses, pay the claimant the lesser of the
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XI.iii.1.B.5.f. Eligible Claimant’s Loyalty Clearance When Buried in a State Veterans Cemetery | Loyalty clearance will be necessary only when a Veteran is buried in a State Veterans cemetery or other cemetery as listed in 38 CFR 3.1707(b) or 38 U.S.C. 2303(b)(1), and Veteran forfeiture may be declared under 38 CFR 3.902(d).Do not delay awarding burial benefits pending receipt of formal loyalty clearance, in connection with claims for accrued benefits payable, on the basis of relationship.References: For more information on
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XI.iii.1.B.5.g. How to Process Claims for State or Tribal Land Plot or Interment Allowance Benefit | Effective March 1, 2019, Veterans Service Centers no longer process claims for consolidated State plot or interment allowance. PMCs have jurisdiction for processing these claims.The table below describes the stages for processing claims for State or tribal land plot or interment allowance benefit.
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XI.iii.1.B.5.h. Establishing Debts Against State Veterans Cemeteries or Tribal Cemeteries | The table below describes the stages for establishing a debt against a State Veterans cemetery or tribal cemetery after the expiration of regular due process procedures outlined in M21-1, Part XI, Subpart iii, 1.B.5.g.Important: State Veterans cemeteries and tribal cemeteries are third parties; therefore, the Debt Management Center (DMC) does not have jurisdiction over these debts nor will the DMC send debt notices.
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XI.iii.1.B.5.i. Automated State Plot Batch Process | The automated consolidated State plot or interment batch review process
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6. Transportation Benefit
Introduction | This topic contains information on the reimbursement of transportation expenses, including
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Change Date | February 27, 2026 |
XI.iii.1.B.6.a. Transportation Benefit Under 38 U.S.C. 2303(a) | Effective January 5, 2023, PL 116-315 expanded eligibility for the transportation benefit. With this change, most transportation benefits paid by VBA will be paid under 38 U.S.C. 2303(a). This block describes the eligibility criteria under 38 U.S.C. 2303(a). If a Veteran does not qualify under 38 U.S.C. 2303(a), they may qualify under 38 U.S.C. 2308. Eligibility criteria for 38 U.S.C. 2308 is found in M21-1, Part XI, Subpart iii, 1.B.6.b.When the transportation benefit is payable under 38 U.S.C. 2303(a), VA will pay reasonable costs incurred to transport a Veteran’s remains from the place of death to the place of burial if the:
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XI.iii.1.B.6.b. Transportation Benefit Under 38 U.S.C. 2308 for Burial in a National or Covered Veterans’ Cemetery | When a transportation benefit claim cannot be paid under 38 U.S.C. 2303(a), claims processors should review for entitlement under 38 U.S.C. 2308. Under 38 U.S.C. 2308, regardless of the Veteran’s date of death, VBA will pay the costs incurred to transport a Veteran's remains for burial in a national or covered Veterans' cemetery if the Veteran
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XI.iii.1.B.6.d. Required Evidence for a Transportation Benefit Claim | The claimant must submit an itemized receipt or statement, preferably on letterhead that includes the
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XI.iii.1.B.6.e. Allowable Transportation Expenses | When the transportation benefit is payable, VBA may pay for reasonable expenses relating to transportation of the Veterans remains to their final resting place. Transportation expenses include, but are not limitedto
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XI.iii.1.B.6.f. Transportation Benefits When Burial Claims Are Processed Through PA | PA can process a limited amount of transportation benefits when automating burial claims because it cannot validate most itemized statements. When transportation benefits cannot be validated and a funeral bill is of record, PA may finalize decisions for other burial benefits, such as burial or plot allowance. The claim can then be continued at authorization. The claim then routes to a PMC to address the transportation benefit.Reference: For more information on PA processing, see M21-1 Part XI, Subpart iii, 1.A.6.b. |
7. Burial of Veterans Unclaimed Remains
Introduction | This topic contains information on burial arrangements and payment for the cost of burial for unclaimed remains of Veterans, including
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Change Date | February 27, 2026 |
XI.iii.1.B.7.a. General Eligibility for Burial Allowance of Unclaimed Remains | NSC burial allowance is payable for a Veteran if
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XI.iii.1.B.7.b. Payment Amount for Unclaimed Remains | Unless VA has evidence on the date of receipt of the notice of the Veteran’s death that the burial expenses incurred were less, VBA will pay the maximum NSC burial allowance for the unclaimed remains of a Veteran.Note: The SC burial allowance is not payable for the unclaimed remains of a Veteran.Reference: For more information on the maximum NSC burial allowance, see the burial benefit rates chart. |
XI.iii.1.B.7.c. The Veteran Unclaimed Remains Memo | Follow the steps in the table below when reviewing a claim for burial benefits that involves unclaimed Veteran remains.
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XI.iii.1.B.7.d. Unclaimed Remains of a Veteran Who Died Under VA Care | If a Veteran dies while under VA care and the remains are unclaimed, VHA is responsible for the burial arrangements to include their financing. The VAMC of jurisdiction is responsible for promptly filing or forwarding the following documents to the regional office (RO) for filing in the deceased Veteran’s eFolder if one is not already of record:
Notes:
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XI.iii.1.B.7.e. Definition: Death While Under VA Care Specifically in the Context of Unclaimed Remains | The following instances of care qualify as a death while under VA care, specifically in the context of unclaimed remains, and allow VHA to procure and arrange a dignified burial for unclaimed remains:
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XI.iii.1.B.7.f. Third Party NSC Burial Benefits for Unclaimed Remains | If a funeral home or third party who handled the arrangements for a Veteran whose remains are unclaimed files a claim for NSC burial allowance based on unclaimed remains, pay the NSC burial allowance based on unclaimed remains, and review the claim for potential plot allowance and/or transportation benefits.Do not pay a plot or interment allowance to a funeral home or third party if the Veteran is buried in a State Veterans cemetery or other cemetery as listed in 38 CFR 3.1707(b) or 38 U.S.C. 2303(b)(1). The plot or interment allowance is payable to the State or agency or political subdivision of a State, or tribal organization.Notes:
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XI.iii.1.B.7.h. Role of the IVURC | Each RO is required to designate IVURCs. An IVURC will
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XI.iii.1.B.7.i. IVURC Responsibilities Upon Contact by NCA or a Covered Veterans’ Cemetery for Next of Kin | When an IVURC is contacted by NCA, or a covered Veterans’ cemetery, to locate or rule-out any potential next of kin, the IVURC must
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XI.iii.1.B.7.j. Controlling Requests for Burial Arrangements of Unclaimed Remains | A request for burial arrangements, including verification of Veteran status, must be completed by the SOJ’s IVURC.Follow the steps in the table below when VA receives a request for burial arrangements of unclaimed remains.
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XI.iii.1.B.7.k. Required Information to Verify Veteran Status of Unclaimed Remains | The requestor for burial arrangements must provide, at a minimum, the decedent’s name, DOB, and SSN or service number when
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XI.iii.1.B.7.l. Verifying Veteran Status of Unclaimed Remains | To verify Veteran status of unclaimed remains for burial arrangements, the IVURC will use the evidence of record used to pay benefits during the Veteran’s lifetime. If the Veteran was never in receipt of VA benefits, and acceptable documentation verifying service is not of record, then
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XI.iii.1.B.7.m. Contacting the NCSO | Follow the steps in the table below when the IVURC needs to contact the NCSO.
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XI.iii.1.B.7.n. Documenting Verification of Veteran Status | Use the table below to determine the appropriate action the IVURC will take if verification confirms the remains are those of a Veteran.
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XI.iii.1.B.7.o. Making Burial Arrangements | When a request for burial arrangements of unclaimed remains is received, follow the guidance in M21-1, Part XI, Subpart iii, 1.B.7.j to establish the appropriate EP 500 for burial arrangements and initiate the process of verifying Veteran status with the SOJ’s IVURC.The IVURC will follow the steps in the table below after positive verification of Veteran status is established.
References: For more information on
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XI.iii.1.B.7.p. Exception to Completing Burial Arrangements | A Veteran must have had one qualifying period of other than dishonorable service for burial arrangements to be completed.If the unclaimed remains are of a Veteran but there are no qualifying periods of other than dishonorable service, inform the requestor and take no further action on burial arrangements (if assistance in providing this service was also requested).Document this information on a VA Form 27-0820 and upload it for inclusion in the Veteran’s eFolder. |
XI.iii.1.B.7.q. Following Disposition of Remains | Following final disposition of the Veteran's remains, the IVURC will
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Source: VA M21-1 Adjudication Procedures Manual, M21-1, Part XI, Subpart iii, Chapter 1, Section B (U.S. government work, reproduced for reference). Browse all sections →