Beacon of Hope March/April 2012
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BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html 1
B E A C O Nof Hope
Tax issues for Survivors
Resources
Widow’s Retreat
Camp Erin
2
4
6
8
Survivor Outreach Services • March/April 2012
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html2
Life has a way of getting our atten-tion sometimes.
All of us have experi-enced it. We are moving to the normal beat of life, and then it happens. “It” can be anything; all that matters is that our jour-ney through life takes a turn. Sometimes it is a wonderful event like
“We’re going to have a baby!” Or “I got a pro-motion!” Or “We won the lottery!” Those life altering events are wonderful things. They are opportunities to enjoy. Probably most of the time we are just cruising along to the heart-beat of daily life—cooking, mowing the yard, buying groceries, going to work. But then comes the news none of us wishes to hear—a loved one has died. No more cruising along to the heart-beat of living; in fact, for most of us, we become numb to life. Rare is the joy; abundant is the grief, especially if the one who dies is a spouse, or a child, or a parent. Life is in disarray. Thought processes are jumbled. Well meaning words hold little meaning. Me-andering characterizes our life, and the pain seems to have no end. But . . life has a way of getting our attention sometimes. It does not go on as before, but out of the ashes of grief, we learn to make a new normal. Certainly, the pain is still there, but it becomes more man-ageable for most people. Certainly we will be deluged with memories. But for most, as time goes by the emotions tend to lean more and more on remembering the good times. For sure, life is never the same. But it can be good again.
Sincerely,
Gene Fowler (Chip)SOS Support Coordinator
Tax Returns May Be Neededfor Minor Children
Forgiveness of Decedent’s Tax Liability
TAX ISSUESfor Survivors
Being a minor child does not exempt the child from tax reporting if they are earning
over a certain amount.
Often we come across situations where the child of a deceased Service Member is re-ceiving Social Security survivor benefits while also being a beneficiary of the Survivor Ben-efit Plan (SBP). Additionally, some children receive interest and dividends on SGLI and DG investments as well as other income. It may surprise you to find out that in certain cases local, state, and federal tax returns must be filed on behalf of a minor child. Furthermore, the minor child may be subject to what is called a federal alterna-tive minimum tax. Being a minor child does not exempt the child from tax reporting if they are earning over a certain amount. Likewise, just because a return was not needed in a prior year does not mean that one is not needed for the current year.
When having your taxes prepared, either by the tax center on JBLM or any other tax center ensure your tax preparer is familiar with the following:
• Armed Forces’ Tax Guide, IRS Pub. 3
• Survivors, Executors, and Administra-tors, IRS Pub. 559
• Survivor Benefit Plan (SBP)
• Social Security (SS) Survivor Benefits
Tip
If you are a Surviving Spouse and you receive a tax refund check in both your name and your deceased spouse’s name, you can have the check reissued in your name alone. Return the joint-name check marked “VOID” to your lo-cal IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. A new check will be issued in your name and mailed to you.
For Survivors who are within the 365 days of receiving the Death Gratuity (DG) or Ser-vicemembers’ Group Life Insurance (SGLI) there are some potentially favorable tax provisions contained in the HEROES Act. Contact your Survivor Outreach Service at 253-967-3672 for additional information or visit http://www.irs.gov/publications.
Tax liability can be forgiven, or if already paid, refunded, if a member of the U.S. Armed Forces dies:
• while in active service in a combat zone, or
• from wounds, diseases, or other injury received in a combat zone, or
• from wounds or injury incurred in a ter-rorist or military action
Tax for the year of death and possibly for earlier years can be forgiven. Moreover, any unpaid tax liability at the date of death may be forgiven. Any tax liability that is forgiven does not have to be paid.
Joint ReturnsOnly the decedent’s part of the joint income tax liability is eligible for the refund or tax forgiveness. For additional information on tax forgiveness consult your IRS officer.
Death Certificate When filing the decedent’s final income tax return, do not attach the death certificate or other proof of death to the final return. Instead, keep it for your records and provide it if requested.
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html 3
Joint Return By Surviving SpouseA surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following two years.
Decedent As Your DependentIf the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year.
If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 41a and 41b.
Qualifying Widows and WidowersIf your spouse died within the two tax years preceding the year for which your return is be-ing filed, you may be eligible to claim the filing status of qualifying widow(er) with depen-dent child and qualify to use the married-filing-jointly tax rates.
RequirementsGenerally, you qualify for this special benefit if you meet all of the following requirements: • You were entitled to file a joint return with your spouse for the year of death, whether or
not you actually filed jointly.
• You did not remarry before the end of the current tax year.
• You have a child, stepchild, or foster child who qualifies as your dependent for this tax year.
• You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences.
For more information on tax benefits for survivors visit: http://www.irs.gov/publications/p559/ar02html
TAX Benefits for Survivors
Survivors can qualify for certain benefits when filing their own income tax returns.
IRS Pub. 590/Individual Retirement Arrangements (IRAs)
For more information on Publication 590 visit: http://www.irs.gov/pub/irs-pdf/p590.pdf
If you receive a military death gratuity or SGLI payment with respect to a death from injury that occurred after Oct. 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. The contribution is treated as a qualified rollover contribution.
The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Any military death gratuity or SGLI pay-ment contributed to a Roth IRA is disregarded for purposes of the one-year waiting period between rollovers.
The rollover must be completed before the end of the one-year period beginning on the date you received the payment.
The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed.
Military Death Gratuities and Service Members’ Group Life Insurance (SGLI) Payments
Social Security Numbers (SSNs) and names must match Social Security cards exactly.
Amended returns cannot be filed electronically.
Links to all 50 states tax forms:http://www.50states.com/taxIRS Webpage:htt://www.irs.govGeneral Information Tax sites:http://govspot.com/tax/http://finance.yahoo.com/taxes/http://www.1040.comFree File:http://www.irs.gov/efile/article/0,,id=118986,00.html
Bring the following items when meeting with a tax preparer:
• All W-2s (if you don’t have your W-2 yet, contact your employer)
• IRS Forms 1099s stating interest, dividents, capital gains, distribu-tions from pensions & IRAs
• Unemployment compensation and other income information
• All information regarding any credit or deduction you wish to claim
• Social Security cards/numbers for you and all dependents you will claim
• Copy of last year’s return, if itemizing• A power of attorney, if required• If claiming the child/dependent
care deduction, you must have proof of payment and the caregiv-er’s SSN or Employer’s Employee Identification Number (EIN)
• Receipts and totaled amounts, if claiming adjustments, credits or itemzied deductions
• To claim a dependency exemption, a non-custiodial parent should have IRS Form 8332 (Release of Claim to Exemption for Child of Divorced or Separated Parents), Separation Agreement or Divorce Decree
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html4
CAMPERIN
Free of chargeHigh EnergyFun Camp
Grief Support
June 8 - 10YMCA Seymour
(22 mi. West of Tacoma)
Bridges: A Center for Grieving Children
July 6 - 8Camp Wooten WA State Park
Lewis-Clark Valley, ID
Willow Center, Inc.
July 27 - 29Tall Timber RanchWenatchee, WA
Grief Place
Aug 17 - 19Camp KuratliPortland, OR
Providence Hospice of Oregon
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html 5
Aug 24 - 26Camp River Ranch
Seattle, WA
Providence Hospice of Seattle
and
Camp KilloquaEverett, WA
Providence Hospice & Home Care of Snohomish
A s k S t a c e y . . .
QA
Q
Q
A
A
“Where on JBLM can I go to have my taxes prepared?”
“Do you know of a free summer camp for grieving children?
“My child is turning 18, what happens to our benefits?”
Holly IngramSurviving Spouse of SGT Matthew Ingram
Jennifer EggersSurviving Spouse of SSG Kyle Eggers
Barbie ColemanSurviving Spouse of MSG Mark Coleman
The Joint Base Lewis-McChord has two tax centers. The JBLM-Lewis Main Tax Center is located in Bldg. T6069 and is open Monday through Friday from 9 a.m. to 8 p.m. and Saturday from 9 a.m. to 5 p.m. The JBLM-McChord Field Tax Center is located in Bldg. 100 and is open Monday through Friday from 9 a.m. to 5 p.m. For more information call 253-967-1040 (JBLM-Lewis Main) or 253-982-6857 (JBLM-McChord Field) or visit http://www.lewis.army/sja/tax.
Camp Erin, created and funded by the Moyer Foundation, is the larg-est nationwide network of free bereavement camps for children and teens ages 6 - 17 yrs. who have experienced the death of a loved one. Camp Erin is a three-day camp experience, free of charge to its par-ticipants, facilitated by professional grief specialists and trained volun-teers. Camp Erin is a high energy, fun camp interlaced with grief sup-port and education. The closest camp to Joint Base Lewis-McChord is hosted by Bridges: A Center for Grieving Children. It is held June 8 - 10 at the YMCA Seymour. Registration is open and if interested, e-mail: [email protected] for the application. For ad-ditional information or to locate the closest Camp Erin to you visit: www.moyerfoundation.org.
There are several life events that can change a benefit and a child turn-ing 18 yrs. is one of them. However, every Survivor’s situation is differ-ent and on a case by case basis, I recommend a benefit refresher meet-ing with the subject matter experts from the Retirement Service Office, the Department of Veterans Affairs and TriWest. If you are interested in a benefit refresher appointment, please contact me at 253-967-3672 or e-mail: [email protected]. Benefit refresher appointments are available anytime you have a concern.
Stacey Pennington is the Financial Counselor with the Survivor Outreach Services at JBLM.
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html6
SC
HO
LAR
SH
IPS
for SurvivorsOne of the few educational resources avail-able to Military Survivors and their Families, The Golden Star USA Foundation Scholar-ship for the Military Child was created to provide support to Military Families and to assist them in dealing with the stresses placed on them by deployments, combat, and day-to-day military life. The Golden Star USA Foundation awards annually a $2,000 scholarship to Military Children. Applications are being accepted through March 2. Announcements of recipients will be made in May. Scholarship checks will be mailed to the recipients, made payable to the applicable colleges, no later than August 1. For additional information on the Golden Star USA Foundation Scholarship for the Military Child visit: http://www.the-goldenstarusa.com/dream.asp.
• http://www.legion.org/scholarships/legacy
• http://www.homefrontamerica.org• http://www.afcef.org• http://www.cfsrf.org• http://www.fallenpatriotfund.org• http://www.patriotguard.org• http://www.militaryscholar.org/• http://www.foldsofhonor.org• http://www.freedomalliance.org• http://www.gibill.va.gov• http://www.gotyourbacknetwork.org• http://www.goldstarwives.org/resourc-
es-military-family.htm• http://www.militaryscholars.org• http://www.americaschild.org• http://www.hopeforthewarriors.org• http://www.militaryfamily.org• http://www.aerhq.org• http://www.moaa.org• http://www.nasdva.net• http://www.nationalresourcedirectory.gov• http://www.pattillmanfoundation.org• http://www.patriotguard.org/FallenWar-
riorScholarship/tabid/236/Default.aspx• http://www.military.com/scholarship• http://www.americanwidowproject.org/
resources/scholarships/ • http://www.ausa.org/resources/family-
programs/resources/InternetResourc-es/Pages/ScholarshipInformation.aspx
• https://www.nationalresourcedirectory.gov/• https:// wwwspecialops.org
Additional Educational Resources
W i d o w ’s R E T R E AT
They came, anxious, a bit nervous, but ready to dip into a weekend of the unknown. Would they cry? Would they laugh? Would the grief they have so carefully managed, come rushing back, to engulf them again in endless despair? It was a risk, coming. It was a risk, sharing. It was a challenge, learning to balance the hurt and the pain with the growing knowledge that there is another side to grief…a side where laughter and good memories can provide a heal-ing touch to an aching heart.
Five Military Widows gathered for a weekend of exploration, fellowship and learning in the Northwest woods. Five widows came, five left. But the differences in those five women can-not be measured in tangible terms. Between the preparing of meals together, the adventure of wine tasting and the purely comfortable surroundings, these five women trusted themselves and each other enough to open their hearts and share their stories of grief and of sadness, of victories and love. They built cardboard birdhouses, symbolizing making new beginnings and trying to identify their foundations, crisis, regrets, goals, affirmations and shelter. They learned about the power of meditation and journeyed to a safe “inner place” and held each other through the tears and the laughter.
Sustained by good food, a comfortable and safe environment and an abundance of faith, these five women and two support people gathered together to create a healing space “within” for each other. It was a transformative weekend… no one will ever be the same.
Most importantly, we all learned that even though death comes, love never goes away and to be thankful for the little while we each held our loved one in our arms. It was a pleasure and a privilege to be a part of this healing journey.
A Widow’s Retreatby Darcie D. Sims, Ph.D., CHT, CT, GMSDirector, American Grief AcademyGrief, Inc.
From left to right: Mara Barthel, Sara Clark, Darcie Sims, Holly Ingram, Katrina Newschwander, Melanie Anderson.
Photo: Stacey Pennington
Feb. 24 - 26, Siloam Retreat and Wine Shop, Bremerton, WA
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html 7
BEACON of Hope Editor/Graphic Design:
Johanna [email protected]
Support Resources
Get the latest JBLM event info at www.JBLMMWR.com/calendar
BEACON of Hope is an authorized unofficial community information source published for surviving mem-bers of the Joint Base Lewis-McChord community. There is no U.S. government endorsement of any com-mercial sponsor. Editorial content is provided by Survivor Outreach Services Program, Army Community Service, and Family & Morale Welfare and Recreation offices. Submissions are welcome, but will be edited for accuracy, brevity, clarity and journalistic style. Submissions are due on the first day of the month, one month prior to publication date. BEACON of Hope is a bimonthly publication. Circulation: 1000. Send sub-missions to: [email protected]. Policy: We encourage letters to the editor, but they must be signed. We will consider withholding the name of the author upon request. Letters regarding an issue should contribute to informational interest. We reserve the right to edit all material for style, to fit available space, to resolve libel, force protection and grammar.Although the information in the issue is current at time of publication, activities and events are subject to change. Please contact the activity for confirmation.
ImportantDocuments
DD Form 1300/”Report of Casualty” (provided by your Service Casualty Officer)
DD Form 2064/”Certificate of Death (overseas)”
Civilian Death Certificates (may be purchased through funeral home; 12 copies recommended)
Marriage Certificate
Divorce Decree
Immigration Documents
Naturalization Papers
Adoption and or Custody Documents
Social Security Number/Card (for all family members)
Wills and Deeds of Trust
Insurance Policies (life, home, vehicles, etc.)
Income Tax Records (past three years)
Documents Referring to Bank Ac-counts, Loans, Securities, etc.
References to Safe Deposit Boxes
References to Outstanding Debt
Army and Air Force Exchange Service www. aafes.com
Army Casualty Assistancehttps://www.hrc.army.mil/TAGD/CMAOC
Army Emergency Reliefwww.aerhq.org
Chaplain Assistancehttp://www.chapnet.army.mil/
Commissarieshttp://www.commissaries.com/
locations.cfm
DEERS Updates1-800-538-9552
Fax: 1-831-655-8317
Dental (Active Duty)http://www.ucci.com/was/ucciweb/tdp/
tdp.jsp
Dental (Retiree)http://www.ddpdelta.org
Identification Cardshttp://www.dmdc.osd.mil/rsl/
Legalhttp://www.jagcnet.army.mil/legal
Medical (Medicare)http://www.medicare.gov/Supplier/
Home.asp
Medical (TRICARE)http://www.tricare.mil/
Military and Civilian Payhttp://www.dfas.mil/
Retirement Serviceshttp://www.armyg1.army.mil/rso/
default.asp
Social Security Administrationhttp://www.socialsecurity.gov
Taxeshttp://www.irs.gov/
U.S. Armyhttp://www.army.mil/
U.S. Air Forcehttp://www.af.mil/
Veterans’ Affairshttp://www.va.gov/sta/guide/home
National Cemetery Administrationhttp://www.cem.va.gov
1-800-827-1000Memorial Programs Service
1-800-697-6947Presidential Memorial Certificate Prg.
202-565-4259Head Stones and Markers
1-800-697-6947
Arlington National Cemetery877-907-8585
To obtain certified copies of a State Death Certificate, check with any Funeral Director, who can assist you in the process. There may
be a fee for extra state Death Certificates.
for Survivors
BEACON of Hope March/April 2012 www.JBLMmwr.com/acs_sos.html8
Support Resources
JBLM Survivor Outreach Services
JBLM Casualty Assistance Center
JBLM Retirement Services
Family Resource CenterBldg. 4274, 9th Division & Idaho
866-963-2538Mon - Fri, 8 a.m. - 4:30 p.m.
The Survivor Outreach Service provides long term as-sitance and offers financial counseling and referral ser-vices to address the needs of Surviving Family Members.
Waller HallBldg. 2140, Ligget Ave.
253-966-5890Mon - Fri, 8 a.m. - 4:30 p.m.
Provides assistance to the Next-of-Kin (NOK) of deceased Soldiers in obtaining mortuary entitlements, insurance claims, Survivor Benefits, Veteran’s assistance and other
Waller HallBldg. 2140, Ligget Ave.
253-966-5881Mon - Fri, 8 a.m. - 4:30 p.m.
www.lewis.army.mil/rso
Provides counsel to Survivor’s of Active Duty Soldiers and completes all necessary forms for the Survivor Benefit Plan.
Army Reserve SOSSeattle
404-903-7760/903-7852
Northern California404-903-7798
National Guard SOSWestern Washington
253-202-0982
Eastern Washington253-376-1889
Oregon503-932-7903/309-3334
Northern California916-854-3472
Idaho208-272-3512
Montana406-324-3243
Tragedy Assistance Program For Survivors (TAPS)
1-800-959-TAPSwww.taps.org
Gold Star Wives of America, Inc.1-888-751-6350
www.goldstarwives.org
Gold Star Mothers, Inc.www.goldstarmoms.com
Bereaved Parents of the USAwww.bereavedparentsusa.org
National Military Families Assoc.www.nmfa.org
Military One Source1-800-342-9647
www.MilitaryOneSource.com
Vet CenterBereavement Counseling
1-202-273-9116www.vetcenter.va.gov
Give An Hour(enter zip code to locate a counselor)
www.giveanhour.org
The Soldier’s Project NW206-290-1035
TriCarewww.tricare.mil
Grief, Inc.1-253-929-0649
www.griefinc.com
Society of Military Widows1-800-842-3451
www.militarywidows.org
The Moyer Foundation206-298-1217
www.moyerfoundation.org
Dougy Center for Grievingwww.dougy.org
I Cried Toowww.icriedtoo.org
GriefNet.orge-mail support groups
Kids-to-Kids (under 12 yrs.)K2K-Teens ( 13 - 18 yrs.)
Bridges: A Center for Grieving Children
253-272-8266
American Association of Suicidology
1-202-237-2280www.suicidology.org
Suicide Awareness Voices of Education (SAVE)
1-888-511-SAVEwww.save.org
National Suicide Prevention1-800-273-TALK (8255)
www.suicidepreventionlifeline.org
Suicide Survivors
Cont.
®