DIC vs Survivors Pension: The Widows Tax Repeal and Remarriage Rule
DIC and Survivors Pension are separate VA benefits with different tests. Two rule changes also affect survivors: the SBP-DIC offset is gone, and remarriage at 55 or older no longer ends DIC.
Two changes matter beyond the basic choice between DIC and Survivors Pension. First, the SBP-DIC offset, known as the widows tax, was fully repealed in 2023 after a three-year phase-out. Survivors of military retirees who qualify for both the Survivor Benefit Plan (SBP) and DIC now receive both in full. Second, remarriage no longer always ends DIC. A surviving spouse who remarries at 55 or older, on or after January 5, 2021, keeps it. Remarrying younger generally ends DIC unless that later marriage ends.
Our Survivors Pension Calculator works out which program applies to you and estimates the amount. This article covers the difference between the two programs and the two rule changes.
DIC and Survivors Pension side by side
| DIC | Survivors Pension | |
|---|---|---|
| Requires | A service-connected death, or a veteran rated totally disabled for a set period before death | A wartime veteran. The death does not have to be service-connected. |
| Income or net worth test | None | Yes, both |
| Current rate, surviving spouse alone | $1,699.36 a month, flat | Up to $11,699 a year, reduced by countable income |
| With Aid and Attendance | An added monthly amount | Up to $18,697 a year |
| Can you get both? | No. A survivor receives one or the other. | |
The rates shown took effect December 1, 2025. DIC is usually the larger benefit when a survivor qualifies for it, because it is not reduced by other income.
The widows tax repeal: full SBP and full DIC together
For decades, a survivor entitled to both a military retiree's SBP annuity and VA DIC did not receive both in full. The SBP annuity was reduced by one dollar for every dollar of DIC. Survivor groups called this the widows tax, because it fell mainly on spouses of retirees whose deaths were service-connected.
The 2020 National Defense Authorization Act removed the offset in three steps:
- From February 2021, one-third of the offset SBP amount was restored on top of full DIC.
- From 2022, two-thirds was restored.
- From 2023, the offset ended.
Survivors who qualify for both now receive the full SBP annuity and the full DIC payment. Take a survivor with a $1,500 SBP annuity and DIC of $1,699.36. Under the old rule the DIC cancelled the SBP, and she received about $1,699 a month. Today she receives both, about $3,199 a month.
The change came in gradually, and some survivors do not realize the offset is completely gone. If you receive DIC and your spouse was a military retiree enrolled in SBP, check your DFAS annuity statement. If SBP is still being reduced, or you were never paid it, contact DFAS.
Before 2021
SBP annuity reduced dollar-for-dollar by DIC received. Full offset in effect.
2021 to 2023
Phased restoration: one-third, then two-thirds of the offset amount restored on top of full DIC.
2023 Onward
Offset fully eliminated. Full SBP and full DIC both paid, with no reduction to either.
The remarriage rule
Many people believe any remarriage ends DIC for good. Under 38 U.S.C. § 103, it depends on your age and the date:
| Date of remarriage | Age at which DIC continues |
|---|---|
| On or after January 5, 2021 | 55 or older |
| December 16, 2003 to January 4, 2021 | 57 or older |
If you remarry before the qualifying age, DIC generally ends. Reaching 55 later does not bring it back. DIC can be reinstated only if the later marriage ends through death, divorce or annulment.
The date of the wedding therefore matters. A surviving spouse who is 54 and planning to remarry would keep DIC by waiting until after her 55th birthday. At the current rate, that is more than $20,000 a year.
This age rule applies to DIC. Survivors Pension is a separate, needs-based program. Do not assume the same exception applies to it. Ask VA or a Veterans Service Organization before you remarry.
Frequently Asked Questions
What was the SBP-DIC offset, and is it still in effect?
The SBP-DIC offset, sometimes called the widows tax, reduced a military retiree survivor's Survivor Benefit Plan (SBP) annuity by one dollar for each dollar of DIC. It is no longer in effect. It was phased out between 2021 and 2023, and eligible survivors now receive the full SBP annuity and the full DIC payment.
Can I remarry and keep my DIC benefit?
Yes, if you are 55 or older when you remarry and the remarriage is on or after January 5, 2021. For remarriages between December 16, 2003 and January 4, 2021, the required age was 57. Remarrying before the applicable age generally ends DIC.
If I remarry too young and lose DIC, do I get it back once I am old enough?
No. Reaching the qualifying age after an earlier remarriage does not restore DIC. It can be reinstated only if that later marriage ends through death, divorce or annulment.
Does the remarriage age exception apply to Survivors Pension too?
The age-55 exception is tied to DIC. Survivors Pension is a different, needs-based program, and this article does not say the same exception applies to it. If you receive Survivors Pension and are considering remarriage, confirm the rule with VA or a Veterans Service Organization first.
What is the difference between DIC and Survivors Pension?
DIC pays a flat monthly rate with no income test. It requires that the veteran's death was service-connected, or that the veteran was rated totally disabled for a set period before death. Survivors Pension is needs-based, with income and net worth tests, and does not require a service-connected death. A survivor can receive one or the other, not both.
This article explains general DIC, SBP-DIC offset and remarriage rules as of October 2026. Eligibility for DIC, Survivors Pension and SBP depends on facts that VA and DFAS review. This is general educational information, not legal or financial advice. For help with your own situation, contact an accredited Veterans Service Organization (VSO), or DFAS for SBP questions.