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Death benefit exclusion

Last Updated March 21, 2009

Definition

Death benefits that can be excluded from income.

The beneficiary of a deceased employee (or former employee), who died before August 21, 1996, may qualify for a death benefit exclusion of up to $5,000.

The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion.

Referring Cite

IRC § 101(b)

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