D-Day Guidance
Planning for the day of one’s death is often avoided until it’s too late, causing unnecessary additional grief and anxiety for survivors!
D-Day Guidance
Planning for the Day of one’s Demise(D-Day) is often avoided until it’s too late, causing unnecessary additional grief and anxiety for survivors!
For those who have not prepared a Letter of Instruction (LOI)to address those issues that are not addressed in such documents as Wills, General or Durable Power of Attorney, Instructions to Physician (aka a Living Will), Revocable Trusts and associated Letter of Instructions (LOI); the following is a format for documenting the types of issues and data that are recommended for inclusion in an LOI for your spouse and/or other heirs.
If you should decide to do this, save this file to your “My Documents” folder (or wherever you save this kind of personal information).
Or merely copy the outline below, paste it as a new document, name it “LOI John and Jane Doe” or a name of your choosing, and date it in the header so that you know when the last electronic update has been made.
In either case, you should then begin adapting it as your LOI according to the instructions imbedded in the format, and show as much detail as you determine would be useful in helping your spouse or other heirs put closure on your affairs.
Begin by adapting/filling in the details and add or delete specifics as applicable to develop your personal LOI. You should sign and date the LOI and place it in your D-Day (Day of Demise, or title of your choosing) Folder along with other important documents such as your DD-214, last years tax returns, tax estimates for this year, and other applicable documents as mentioned throughout the instructions below. Minor changes can then be done in pencil on a signed hard copy until you decide to update the LOI. You should discard any previous LOIs when you update and print and sign a new version of your LOI – which should be done at least annually.
Changes since the last version posted at this website are shown in red in this February 2010 update.
Feel free to pass this on to others who may be interested.
John Doe and Mary (nee maiden name) Doe LETTER OF INSTRUCTION
John Doe: SSAN 123-45-6789 Mary (nee maiden name) Doe: SSAN 987-65-4321 Address: Home Phone: Cell Phone(s): Living Children, addresses and phone numbers: a. x b. x
The most current original of this and related documents are located in a D-Day Folder, located in:
INDEX:
Section A. Persons/Institutions to notify upon death. B. Burial and Funeral Instructions. C. Location of Important Papers. D. Location of Safe Deposit Boxes E. Memberships. F. Life and Accident Insurance Policies. G. Other Insurance Policies. H. Insurance Information on Other Members. I. Social Security Numbers. J. Bank and Credit Union Accounts. K. Bonds. L. Shares of Stock, IRAs, and Financial Management Accounts. M. Pension, Annuities, and Profit Sharing Plans. N. Credit Cards. O. Monetary Obligations. P. Automobiles. Q. Location of Personal Effects. R. Matters Relating to House & Other Real Estate Investments S Rent or Leases. T. Veteran Instructions. U. Other Instructions. V. Income Tax Filing Information.
A. Persons/Institutions to notify upon death.
1. Persons to notify: a. Immediately upon the death of John or Jane Doe:
(1) x (2) x
b. Upon the death of a Military retiree, also notify:
(1) Defense Finance and Accounting Service (DFAS) U.S. Military Retirement Pay (1-800-321-1080) PO Box 7130 Report death to> (1-800-269-5170)* London, KY 40742-7130
* Notify DFAS of John’s Death and initiate actions to start the Survivor Benefit Plan (SBP) Annuity for Jane if applicable. All of the paperwork associated with this can be done at the “Casualty Assistance” office in bldg 21421 at Fort Huachuca. However, none of the paperwork can be done until you have the death certificate in hand, and you must have John’s retirement DD Form 214 (DD-214) “Certificate of Release or Discharge from Active Duty” and latest Defense Finance and Accounting Service (DFAS) “Retiree Account Statement” (recommended but not essential ) with you when you go to the Casualty Assistance office. Both Located in D-Day folder.
* Upon notification of a retiree’s death, DFAS will take action to recoup retired pay for all of the month of death if the notification was received too late to stop that deposit on the first business day following the month of death. They will take action to withdraw this amount from the financial institution in which the payment was deposited. As part of the process for reporting the death to DFAS, a form will be filled out to initiate action for DFAS to provide the retiree’s pay to the survivor for the number of days the retiree lived during the month of death. This payment will be in the form of Department of Treasury check mailed to the survivor or heir.
If Jane is entitled to SBP, her SBP benefit will be effective the day following the retiree’s death. It is estimated to be ($xxx) per month, 55% of John’s benefit at time of death. A TRICARE Delta Dental Insurance premium (about $32/month and usually increases every year), if enrolled, will need to be deducted from that amount. Federal Income Tax Withholding (FITW) & State Income Tax Withholdings (SITW) will be required to cover SBP income plus any investment income for which no tax is withheld. It is estimated that will need to be about $xxxx FITW per month and about $xxx SITW per month from her SBP annuity. This will have to be done at the time she completes the forms to start SBP. For FITW, she will need to fill out an IRS Form W-4P “Withholding Certificate for Pensions or Annuity Payments” (blank copy in D-Day folder) showing Marital status as Single with “O” Allowances plus an additional $xxx (as may be necessary) per month withholding. For SITW, if they will not let you designate a flat $xxx per month withholding she will need to complete an Arizona Form A-4P (copy in D-Day folder) and check 15% if that is an option, or the next higher percentage. This FITW and SITW and additional Social Security FITW (see Social Security Widow’s benefit below for additional FITW that will be needed) are estimated to be sufficient for John’s year of death (when Jane can still file as married) and the following year in which Jane will have to file as single.
(2) TRICARE Retiree Delta Dental of California Program (if enrolled) Group No: 0004601, Subgroup No: 0004. Place a sample EOB in D-Day Folder. 1-888-838-8737*
*Notify date of death regarding John’s participation. Stop John’s participation and billing to DFAS retired Pay. Arrange for continuation of the TRICARE Retiree Dental Program (TRDP) plan for Jane and billing to her SBP Annuity from DFAS if it can’t be done as noted above during the processing of her application for SBP.
(3) Social Security Administration (1-800-772-1213 or 601 East Twelfth Street 1-800-537-7005)* Kansas City, MO 64106-2859 or Social Security (520) 364-1241 520 12TH Street Douglas, AZ 85607
*Funeral Home may take care of all or part of this. If not, notify Social Security Administration (SSA) of John’s Death Regarding John’s Claim No. 123-45-6789A (John’s SSAN). John’s benefit stops at the beginning of the month of his death.
If Jane’s Social Security benefits have been based upon John’s earnings because half of his benefit was more than a full benefit based upon her earnings, she will have been receiving benefits equal to one half of John’s earnings under Claim No. 123-45-6789B (John’s SSAN). Her new benefit will be what John had been receiving and will become effective on the first day of the month of John’s death. Jane’s Social Security (SS) claim number and Medicare (MC) claim numbers will both change from 123-45-6789B (spouse entitled to SS & MC under husband’s earnings) to 123-45-6789D (widow entitled to SS & MC based upon husband’s earnings). That does not change her Social Security number, which will always be 987-65-4321. It only changes the benefits claim number.
If the Social Security benefits that Jane has been receiving, based upon her own earnings under her Claim No. 987-65-4321A, are less than what John’s benefits were at the time of his death, she will begin receiving the amount that he had been receiving and her claim number will be changed to 123-45-6789D (widow entitled to SS & MC based upon husband’s earnings).
Copies of the latest Social Security Administration “Your New Benefit Amount” statements and Social Security Cards for both John & Jane should be located in the D-Day Folder. There is no good reason, or requirement to carry Social Security cards in a wallet or purse
If death occurs near the end of a month, it may be too late to stop automatic deposit of respective old benefits, in which case SSA will advise how they will reconcile differences which may require some repayment by Jane after crediting the $250 SSA Death Benefit that she will be entitled to that will be applied to the reconciliation.
If her new benefit is based upon John’s earnings, her new benefit should be 100% of John’s benefit at the time of his death, estimated to be about $xxxx beginning 1 Jan next year minus Medicare Part-B cost and Federal Income Tax Withholding (FITW). The amount of FITW that will need to be withhold from her Social Security income is estimated to be about $xxx per month (in addition to the $xxxx FITW per month that will need to be withheld from her Military SBP). A $xxx FITW will be needed from Jane’s Social Security benefit.
While the total of $xxxx FITW from SBP plus $xxx FITW from Social Security widow’s benefit per month and $xxx SITW from SBP per month may appear high, it will be needed to cover existing investment and other potential income that has no FITW or SITW withholding.
(4) Other Retirement or Annuity Plans:
(5) Veterans Administration 520) 378-0531 Sierra Vista, AZ 85650
Take a copy of John’s DD-214, Death Certificate, and a Current annual Dept of Veterans Affairs “Annual Insurance Policy Statement” (VA Form 29-0258 for instance if you should have a NSLI insurance policy), located in the D-Day folder, to a Veterans Benefits Counselor (VBC) at the Southern Arizona Veterans’ Memorial Cemetery or a Veteran Service Organization (VFW, Legion, DAV, etc.) Service Officer. If applicable to your situation, this documents show that John has been having premiums of for example $13.20/mo deducted from his retired pay for a $5,000 Government Life Insurance Policy (the VA form 29-0258 shows the annual status on John’s National Service Life Insurance {NSLI}, policy Number V 1234 56 78 even though the NSLI terminology does not appear on the Annual Insurance Policy Statement). The VBC or Service Officer will provide the necessary forms to apply for cashing in the policy and claiming a burial allowance, and will fax the applications to VA and provide you a copy of the application. VA Form 29-0258 is located in D-Day folder. See Para. F. below also.
(5) Notify the following Business Associates as follows:
(6) Notify Other Persons as follows:
A. (cont’d)Persons/Institutions to notify upon death.
1. Persons to notify:
C. Upon the death of Jane, in case John is incapacitated, notify:
(1) Social Security Administration (1-800-772-1213 or 1-800-537-7005*) 601 East Twelfth Street Kansas City, MO 64106-2859 or Social Security (520) 364- 1241 520 12TH Street Douglas, AZ 85607
*Funeral Home may take care of all or part of this. Notify Date of Death Regarding: Jane’s claim number 987-65-4321A if she has been receiving benefits based upon her earning, or under Jane’s claim No. 123-45-6789B if she had been receiving benefits based upon John’s earnings, to initiate action to stop Jane’s benefits.
(2) Delta Dental Plan of California (TRICARE Retiree Dental Program, if enrolled) See TRICARE Dental EOB in D-Day Folder. 1-888-838-8737 Notify date of death regarding Jane’s participation. Stop the participation and billing of Jane’s monthly premiums to John’s DFAS retired Pay. Arrange continuation of plan for John (if enrolled) and continue billing to his Retired Pay from DFAS.
(3)
(4)
2. Church: xx
3. Funeral Home: xx
4. Relatives: (if not addressed above)
5. Accountant: xx
6. Employer: xx
7. Lawyer: xx
8. Business Associates: xx
9. Other Persons. xx
B. Burial and Funeral Instructions. Take your D-Day Folder with you to the Funeral home.
1. Cemetery plot location. Desire Crematorium Vault at Southern Arizona Veterans’ Memorial Cemetery adjacent to Fort Huachuca/Sierra Vista, AZ. Entrance located on Buffalo Soldier Trail at Golflinks Road. Arrangements can be made through the funeral director, with DD 214 in hand.
2. Facts needed by funeral director:
For John Doe DOB: Place of Birth (POB): Spouse: Jane (maiden name) Doe Married:
a. Father's Name: DOB: POB: Deceased: Place of Burial: Military Service:
b. Mother's Name: DOB: POB: Deceased: Place of Burial Military Service:
c. Military Service (John): Date Enlisted USAF: John has an indefinite expiration date Military ID card. Foreign Service: Date Commissioned (OCS) 2/Lt USAF: Foreign Service: Foreign Service: Promoted to Col/USAF: w/DOR Retired at: Effective: Retired in the grade of Colonel (USAF) under Department of the Air Force Special Order Number: dated: with 38 Years, 11 Months, and 9 Days of Active Service for Pay and Retirement, and with Service per 10 USC 1405. SSAN and final Military Serial Number: 123-45-6789 Other Military Serial Numbers: Enlisted/USAF: AF23456789 (22 Jul 1948-21 Jun 1957) Commissioned/USAF: AO3456789 21 Jun 1957 (Reserve Appt) 56789A 26 Apr 1960 (Regular Appt) FR56789 (21 Jun 64) 123456789FR (10 Oct 69) Awards and Decorations:
d. Length of residence in the United States: Whole Life, except for dates of Military foreign service (above). e. Length of time residing in Arizona: Jan 1980 to Oct 1984. Established Arizona residency 1 July 1987. f. Social Security Number: 123-45-6789 g. Occupation: Electrical Engineer. h. Special Wishes and Desires: Donate usable organs, and remains to be cremated.
For JANE(maiden name) DOE DOB: POB: Spouse: John Doe Married:
Military ID card needs to be renewed to an indefinite expiration date if over age 75 before current card expires, and it must also be reissued at the time of John’s death.
a. Father's Name: DOB: POB: Deceased: Buried: Military Service:
b. Mother's Name: DOB: POB: Deceased: Buried: Military Service: c. Length of residence in the United States: Whole Life, except when accompanying John on assignments to: e.g., Timbuktu 1968-1970, Turkistan 1974-1975, etc.
d. Length of time residing in Arizona: e. Established Arizona residency: f. Social Security Number: 987-65-4321 g. Occupation: Domestic engineer h. Special Wishes and Desires: e.g., Remains to be cremated.
3. Words to be inscribed on Grave Marker or Crematory Vault door:
For John: John Doe Colonel, USAF (Retired)22 Jul 1948 – 30 Jun 1987 b. 3 Feb 1930 - d.
For Jane: JANE (Maiden name) DOE Faithful and Loving Wife and Mother b. 3 Feb 1925 - d.
4. Disposition of remains: Inter cremains at Southern Arizona Veterans’ Memorial Cemetery (adjacent to Fort Huachuca/Sierra Vista, AZ)
C. Location of Important Documents, as applicable:
1. Declaration of Trust and Amendments - 2. Wills – 3. General Durable Power of Attorney – 4. Health Care Durable Power of Attorney - 5. Instructions to Physician (aka Living Will) - 6. Letter of Instructions (this document)- 7. Insurance Policies - 8. Bankbooks – 9. Checkbooks – 10. Certificates of Deposit (CDs) - 11. Stock Certificates – 12. Bonds - 13. Social Security Cards and “Your New Benefit Amount” statements: (received in late Dec or early Jan every year) 14. Medicare Cards: - Note: Jane’s original Medicare card (issued on 2-1-90 was under her Social Security number with an ‘M’ suffix: 987-65-4321M. Her current Medicare card (issued in 1995 when John turned 65) is under John’s Social Security with a ‘B’ suffix: 123-45-6789B. Current Medicare cards are in Safe Deposit Box #_____ (or in D-Day Folder as applicable). 15. Automobile titles and registration documents: a. Titles: - b. Registrations: Located in vehicles. 16. Titles, deeds, and other relevant papers relating to real property - 17. Birth and Baptism Certificates – D-Day Folder 18. Marriage Certificate – D-Day Folder 19. Divorce Decree(s) - 20. Military Records – D-Day Folder and - 21. Naturalization Papers or Alien Registration Card - 22. Income Tax Returns – (latest should be in D-Day Folder) 23. Credit Cards - Wallets/purse, and in - 24. Mortgage and other outstanding loans - 25. Bank Statements and cancelled checks – 26. Important Warranties – 27. Important receipts, such as receipts for home improvements that add to basis for home investment - 28. Other Legal papers: a. Adoption Papers - b. Death Certificate – For: c. 29. x 30. x
D. Location of Safe Deposit Box(s) (# ). 1. Location: 2. Registered in the name(s): Upon John’s death you need to verify that any alternate is still shown on the records and show here: 4. Keys are located: 5. List of contents by envelope #, e.g. in Box No._____: #1. U.S. Savings Bonds #2. Automobile Titles #3. Personal Liability Ins. Policy# #4. Home Owners Ins. Policy# #5. Property Deeds (list them) #6. Birth Certificates – (List names :) #7. College/University Transcripts #8. Marriage License #9. Adoption Papers if applicable #10. Divorce Papers if applicable #11. VA Form 4-1870 (Home Loan Eligibility dated) #12. AF Form 806 (Election of Options under Uniformed Services Contingency Option Act) #13. Households Goods Inventory (w/color photos and slides) #14. Military Orders (assignments, promotions etc.) #15. #16. 6. List of contents by envelope #, e.g. in Box No._____: #a.
E. Memberships. (For example) 1. Non-Commissioned Officers Association (NCOA), Life Mbr (# ). 2. Air Force Association (AFA), Life Mbr (# ). 3. University Alumni Association, (Class of 1968), Life Mbr (# ). 4. National War College Alumni Association, (Class of 1978) Life Mbr (# ). 5. Military Officers Association of America (MOAA), Life Mbr (# ). 6. Veterans of Foreign Wars, Life Mbr (# ) 7. American Association of Retired Persons (AARP), Mbr (#) paid to: 8. American Legion Post 52, Mbr (# ) paid to: 9. Association of Old Crows (AOC), (Mbr # )paid to: 10. Sons of the American Revolution (National Number: ) paid to: 11. etc.
F. Life and Accidental Death Insurance Policies. (Policies in Safe Deposit box and: (Env. #)
1. National Service Life Insurance (NSLI) (John) Veterans Administration Insurance Center Department of Veterans Affairs (1-800-669-8477) P. O. Box 8079 or 42954 Philadelphia, PA 19101-2954 Env. #____ Safe deposit box. Term Policy # F234567 (reduced to $5000 in 1990) ($13.20 Monthly premium deducted from DFAS Retired Pay) See Para. A.1.a.(4) above for instructions on filing a claim for this insurance.
2. Military Association policies (John) a. x b. x
3. Other Life Insurance policies (John) a. x b. x
4. Cancelled Policies, as applicable (John) Cancelled effective 1 Feb 2006, for the record to preclude any questions if an old policy is found in a file.
5. Military Association policies (Jane) a. x b. b
6. Other Life Insurance policies (Jane) a. x b. x
7. Cancelled Policies, as applicable (Jane) Cancelled effective 1 Feb 2006, for the record to preclude any questions if an old policy is found in a file.
8. Accidental Death and Dismemberment (AD&D) Insurance, and some free Life Insurance. Located in the following numbered (#) envelopes in the ____________ and ___________: # . Allstate Insurance Co. AD 1-800-736-2242) # . Air Force Association AD (John $500 -Free) # . WWW Credit Union AD (john $1000 and Jane $500 -Free if acct balance is greater than $500) # . XXX FCU) AD&D # . YYY FCU AD # . ZZZ Bank AD # . Legionnaire Insurance Trust AD # . etc
9. x
G. Other Insurance Policies.
1. Homeowner's Policy & Liability Insurance: (Billed in April) Armed Forces Insurance Exchange (1-800-255-6792) P.O. Box G (913) 651-5100) Fort Leavenworth, KS 66027-0428 Policy Number 123456 (Envelopes 10, 11, & 12 in SDB, and in
2. Automobile Insurance Policy: (Billed in Mar & Sep) United Services Automobile Association 9800 Fredericksburg Road (1-800-531-8111) San Antonio, TX 78288-001 Policy Number 012 34 56 in Cars & in -
3. Long Term Care (LTC):
H. Insurance Information on Other Family Members.
1.
I. Social Security Numbers. John & Jane started drawing SS benefits in Mar 2000
John Doe 123-45-6789 (Medicare # 123-45-6789A) Jane (maiden name) Doe 987-65-4321 (Medicare Part B and Social Security Benefits are under 123-45-6789B, if Applicable)
(Call 1-800-537-7005 for information on filing claims, and notification of death, and see details above)
J. Bank Accounts.
1. Checking/Savings Accounts & Certificates of Deposit (Statements located in: and with IRS records in:
a. XXX Bank Address: Local Phone number: Corporate Number: Safe Deposit Box # Primary Owner: Joint Owner:
b. YYY Bank Address: Local Phone number: Corporate Number: Safe Deposit Box # Primary Owner: Joint Owner:
e.
2. Credit Unions/Federal Credit Unions (FCUs) (Statements located in: and with IRS records in:
a. XXX FCU Address: Local Phone number: Corporate Number: Safe Deposit Box # Primary Owner: Joint Owner:
b. YYY FCU Address: Local Phone number: Corporate Number: Safe Deposit Box # Primary Owner: Joint Owner:
c. ZZZ FCU Account # Closed Dec 2008, for the record
d. x
e. x
3. X
K. Bonds. U.S.Savings Bonds Issued in the name: Beneficiary: (Value of these bonds in excess of $xx,xxx may be taxable when cashed in by the beneficiary). These will mature incrementally (will no longer accrue dividends) between and if they are not cashed in before then (Located in Safe Deposit Box).
L. Shares of Stock, IRAs, and Financial Management Accounts.
1. (Financial Management Institution) Include addresses and Phone numbers and location of documents:
a. x
b. x
2. x. .
3. Roth and/or Traditional IRAs: Statements located in:
See www.irs.gov IRS Pub 590 if any questions arise when rolling over John’s IRAs to an IRA in Jane’s name.
JOHN - XXX Federal Credit Union (and details)
JANE - YYY Federal Credit Union (and details)
4. x
5. x
M. Pension, Annuities, and Profit Sharing Plans. 1. Military Retirement:(1-800-321-1080) or (1-216-522-5955) Defense Finance and Accounting Service (DFAS) US Military Retirement Pay PO Box 7130 London, KY 40742-7130 SSAN 123-45-6789 (Monthly check to XXX Bank Checking Account) Notify DFAS ASAP (see Para A.1.b.{1} above) with Date of Death, and to initiate start of Survivor Benefit Plan (SBP) for Jane.
Military allotments for Insurance policies need to be cancelled with DFAS (shown on back of annual Retiree Account Statement) upon filing claims for insurance payments upon John’s Demise.
2. Pensions: a. x b. x c. x
3. ANNUITIES: a. x. b. x c. x
4. SOCIAL SECURITY: a. John – Direct deposit to xxx Bank Ckg Acct b. Jane – Direct deposit yyy Bank Ckg. Acct. Jane’s new benefit should continue to be deposited in the yyy Bank Account upon John’s demise.
N.Credit Cards. Cards are in wallets/purse and as shown below: 1. Master card #______________ located in Call ________________________ to close out/cancel. 2. Visa Card #______________ located in Call ________________________ to close out/cancel. 3. Discover Card # __________ located in Call ________________________ to close out/cancel. 4. x 5. x
O. Monetary Obligations:
a. x b. x
P.Automobiles. They are titled as: Titles are in Safe Deposit Box. a. 1995 Oldsmobile 98 (Metallic Bronze) VIN _________________ Lic AZ #ABC 123 (License renewal due Apr 2010)
c. 1987 Chevrolet S-10 Blazer (Metallic Bronze) VIN __________________ Lic AZ #DEF 456 (License renewal due Jun 2010)
d. X
Q. Location of Personal Effects.
All located at:
R. Matters Relating to House & Other Real Estate Investments.
1. Residence:
2. Other Recorded Property:
S. Rentals or Leases:
T. Veteran Instructions. See Section A for Military retired pay/Survivor Benefit Plan (SBP) details, Section B for Military Service and Veterans Cemetery burial details, and Section F for National Service Life Insurance (NSLI) Life Insurance Policy.
U. Other Instructions.
a. x
b. x
V. Income Tax Filing Information.
a. A copy of the latest Federal Tax Return and State Tax Return are included in the D-Day file, along with a version that shows estimates for preparing joint federal and state tax returns for the current year.
The latter can be done by completing a Federal Form 1040-ES “Estimated Tax for Individuals”, down loadable at the www.irs.gov website.
It is even more useful to a survivor if you fill out a complete set of tax forms (down loadable from the www.irs.gov website) that were used for your last tax return with estimated figures for the current year to develop an estimate for filing a joint tax return for the year of death of a spouse, which is permitted. It is recommended that this be done as soon as practical after filing your most recent tax return, while all of the details are fresh in your memory. You can do this with last years forms, as next years forms will not be available until later in the year. For example, line through 2009 on the forms and enter 2010 so that it is clear what this set of forms are for. This can also be done for your estimated State Tax Return by down loading the applicable forms from the http://www.revenue.state.az.us/ website. If you do all of this in pencil, it will be easy to update the estimates as you get closer to the end of the year. If FITW and SITW are being withheld from all or most sources of income (including interest and dividends on major investments), the estimate for the current year will potentially work out close to what the survivor, who will be able to file as his/her a joint return for the year the spouse dies, will be required to file. See Section A.1.c above if additional FITW and SITW are required
It is further recommended that you follow this same process to prepare a set of Tax Return forms that estimate what the survivor’s income and tax liability will be for the year following the death of a spouse. For example use a set of last years forms (2009) to estimate the survivors tax liability filing as a single taxpayer for 2011 income, as would be required if the spouse died any time in 2010.
b. Last Years annual or end of year DFAS, Social Security, Pension/Annuity, and Financial Institution statements, and related Form 1099s are located in:
c. The evolving year Financial Institution statements are located in:
d. Form 1099s, that will be received in Jan of next year, need to be assembled with the above referenced Financial Institution statement for use in preparing yours or your survivor’s tax return for this year.
END OF INSTRUCTIONS
(signature) (signature) John Doe Jane (maiden name) Doe Date ___________________ Date ____________________
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