Retirement FAQs

The IRS is responsible for the changes to the Federal income tax withholding tables. The Office of Personnel Management (OPM) has no control over the Federal income tax withholding tables. OPM used the tables provided by the IRS, which are set in law by the United States Congress.

Some of an employee’s spousal Social Security benefit may be offset if the employee has a government pension from work not covered by Social Security. The offset does not apply to the employee’s own Social Security benefit, only the benefit that comes from a spouse’s employment. If the Government Pension Offset applies, the spousal Social Security benefit will be reduced by two-thirds of any Federal pension based on employment not covered by Social Security. Some employees are exempt from the Government Pension Offset. They are employees who are automatically covered by the Federal Employees Retirement System (FERS), Civil Service Retirement System (CSRS) Offset, and those who elected to transfer to the FERS before January 1, 1988, or during the belated transfer period which ended June 30, 1988. Employees who were covered by the CSRS and who elected FERS coverage after June 30, 1988 must have five years of Federal employment covered by Social Security to be exempt from the offset.

Survivors of Annuitants Under the Civil Service Retirement System (CSRS)- The maximum annuity for a spouse who survives an annuitant is 55 percent of the annuitant's benefit before it is reduced by the cost of the election to provide the survivor benefit. Generally, this equals 60 percent of the annuitant's current gross annuity. The survivor annuity will be less if the annuitant elected at retirement to provide less than the maximum benefit. For example, if an annuitant whose unreduced annual benefit is $31,003.24 elected to provide the maximum benefit, the survivor annuity would equal $31,003.24 x 55 percent = $17,051.78. Survivors of Employees Under the Civil Service Retirement System (CSRS)- The annuity payable to the surviving spouse of an employee whose death occurs while employed with the Federal Government is 55 percent of the annuity computed as if the employee had retired on disability as of the date of his or her death. An employee's surviving spouse receives 55 percent of the higher of:

• An annuity computed under the formula based on the employee's service, salary, and sick leave. Refer to Civil Service Retirement System (CSRS) Computation for information about the computation of an employee's annuity.
• A guaranteed minimum annuity which is the lesser of:
  • Forty percent of the employee's high-3 average salary; or
  • The regular annuity obtained after increasing the employee's length of service by the period of time between the date of the employee's death and the date he or she would have reached age 60.

If, at the date of the employee's death, he or she was a law enforcement officer or firefighter who had at least 20 years of service as a law enforcement officer, firefighter or nuclear materials courier, the surviving spouse would receive 55 percent of the annuity computed under the special provisions for law enforcement officers, firefighters and nuclear materials couriers. If the employee performed service as a law enforcement officer or firefighter but was not employed in such a capacity at the time of his or her death; or, if he or she was a law enforcement officer or firefighter but was not age 50 with at least 20 years of law enforcement service or firefighter service, survivors can receive an annuity computation that is enhanced for the law enforcement or firefighter service on a pro-rated basis. If, at the date of the employee's death, he or she was age 50 and had performed at least 20 years of air traffic controller service; or, regardless of age, had at least 25 years of air traffic controller service, the surviving spouse receives 55 percent of an annuity computed under the special formula for air traffic controllers. Survivors of Annuitants Under the Federal Employees Retirement System (FERS)- Monthly Annuity- The maximum monthly annuity for a spouse who survives a FERS annuitant is 50 percent of the annuitant's benefit before it is reduced by the cost of the election to provide the survivor benefit.   The survivor annuity will be 25% of the annuitant’s benefit, if the annuitant elected at retirement to provide a partial survivor benefit. For example, if an annuitant whose unreduced annual benefit is $31,003.24 elected to provide the maximum benefit, the survivor annuity would equal $31,003.24 x 50 percent = $15,501.62. Survivors of Employees Under the Federal Employees Retirement System (FERS)- Monthly Annuity- The monthly annuity payable to the surviving spouse of an employee whose death occurs while employed with the Federal Government is 50 percent of the annuity computed as if the employee had retired as of the date of his/her death. The monthly annuity payable to the surviving spouse of the employee is 50 percent of the annuity computed under the special formula for law enforcement officers, firefighters, and air traffic controllers if, at the date of death, the employee was:

• Age 50 or older and had at least 20 years of law enforcement, firefighter and/or nuclear materials courier service, or 20 years of air traffic controller service; or
• Was any age with at least 25 years of law enforcement, firefighter or nuclear materials courier service, or 25 years of air traffic controller service.

Basic Employee Death Benefit- Amount of the Basic Employee Death Benefit:

• 50% of the employee’s final salary (average salary, if higher), plus
• $15,000 increased by Civil Service Retirement System (CSRS) cost-of-living adjustments beginning 12/1/87.  For deaths on or after 12/1/07, this amount is $28,093.53.  It will be updated by future CSRS cost-of-living adjustments.

Survivor annuities are payable through the end of the month prior to the date of the event which caused the loss of eligibility. For example, if the remarriage or other event occurred in April, benefits would end on March 31. Survivor annuities payable to widows, widowers, and former spouses end if the survivor remarries before age 55 and was not married for at least 30 years to the deceased employee or annuitant. Widows, widowers, and former spouses who remarry after they reach age 55 continue to be eligible for survivor annuity benefits. The survivor annuity for a former spouse who is entitled because of a court order, ends if the terms of the court order are satisfied. Insurable interest annuities are payable for the life of the survivor. If an annuity to a surviving spouse ends for a remarriage, it can be restored if the remarriage ends. Before the benefit can be restored, the survivor must pay back any lump sum payment of retirement contributions, if applicable. Former spouse benefits that end because of a remarriage can never be restored. If you want your annuity restored, write to us and include a copy of the decree of divorce, annulment, or death certificate. Annuity benefits for children end when the child reaches age 18, marries, or dies. Survivor annuities are payable through the end of the month prior to the date of the event which caused the loss of eligibility. For example, if the child turns 18 on June 29, benefits would end on May 31. Benefits for student children, stop at the end of the month before the one in which the student child:

• turns 22;
• marries;
• dies;
• stops attending school;
• transfers to a school that is not recognized;
• changes to less than full-time attendance;
• enters military service or a Government service academy; or
• fails to submit certification of full-time school attendance.

You must notify us immediately if any of the above events occurs to minimize the potential for an overpayment of benefits. Include your claim number and a copy of any appropriate record such as a marriage certificate.

You can be paid for any unused annual leave you hold at retirement.

See information about withholdings, withholding changes, and how we use your address.

If you meet the eligibility requirements for a retirement benefit, you are eligible to receive an annuity based on your length of service and your high-3 average salary. The information in your application is used to determine if you are applying for a disability option, a regular or early-out option, or a discontinued service annuity. It is also used to check the service listed on your payroll records.

A divorce, legal separation, or annulment court order may require that an employee or a retiree provide a survivor annuity for a former spouse. We will pay based on the court order after a death-in-service or after the death of an annuitant. If the benefit will be based on a court order, employees and retirees [or their former spouses] need to send us a court-certified copy of the court order. Send this to:

U. S. Office of Personnel Management Retirement Services Program Court-Order Benefits Branch Post Office Box 17 Washington, DC 20044-0017

  If you are still working for the Federal Government, you should also provide a copy of the court order to your personnel or human resources office. All court orders involving garnishments or allotments of your payments from us must be sent to the address given above.

We only withhold Federal income tax.  You may find that the Federal income taxes withheld from your first interim payment will be higher than the Federal tax withholdings from your subsequent interim payments and regular annuity.  We will make any necessary tax withholding adjustment when we finish processing your application.  Your health and life insurance coverage will continue while you are receiving interim pay.  We will begin withholding health and life insurance premiums retroactive to the commencing date of your annuity, when we finish processing your application.

You can use Retirement Services Online.  You will need your claim number and Personal Identification Number (PIN) to use the self-service website. You will be asked whether your account is a savings or checking account and to provide your account number and the routing number for your financial institution (found next to your account number on the bottom of your check). You should contact your financial institution for assistance in getting the routing number if you are not sure. When you make a change, we will mail you confirmation of the change. You can also call us or write us to sign up for direct deposit or change your account or bank. If you write, your letter should include your claim number. You can also use this form to sign up for direct deposit. Or, you can submit a Standard Form 1199A, "Direct Deposit Sign Up Form," which is available at your bank.   When you change the account you use for direct deposit, keep the old account open until a payment is posted to the new account. This will prevent having the payment returned if there is a problem with the new account. If you forgot your PIN, you can request a new one by mail here: https://www.servicesonline.opm.gov/RequestPassword.aspx.  Alternatively, you can call the Retirement Operations Center at 1-888-767-6738 and request a new PIN.  The phone lines are open from 7:30 am to 7:45 pm (Eastern Standard Time). It is a busy phone number so we encourage you to call early in the morning or after 5:00 pm when the phone lines are less busy.

If no survivor annuity is payable upon the retiree's death, any remaining portion, representing either the remaining annuity and/or retirement contributions not paid to the retiree, is payable to the person(s) eligible under the order of precedence. If the court assigned payment under a court order, we will pay the lump sum in accordance with that court order. Otherwise, we will pay benefits under the following order of precedence:

• to the designated beneficiary;
• if there is no such beneficiary, to the widow or widower;
• if none of the above, to the child or children, with the share of any deceased child distributed among the descendants of that child (a court will usually have to appoint a guardian to receive payment for a minor child);
• if none of the above, to the parents in equal shares or the entire amount to a surviving parent;
• if none of the above, to the executor or administrator of the estate; or
• if none of the above, to the next of kin as determined under the laws of the State where the retiree lived.

We only withhold Federal income tax. You may find that the Federal income taxes withheld from your first interim payment will be higher than the Federal tax withholdings from your subsequent interim payments and regular annuity. We will make any necessary tax withholding adjustment when we finish processing your application. Your health and life insurance coverage will continue while you are receiving interim pay. We will begin withholding health and life insurance premiums retroactive to the commencing date of your annuity, when we finish processing your application.

There are many reasons for changing your health benefits enrollment. If you are changing your coverage because of one of the reasons listed below, we can make the change based on your telephone call. When calling you must have your claim number and social security number, as well as the enrollment number and name for your new plan. Changes we can make by phone include:

• You are changing to self-only coverage from family coverage;
• You are changing plans because you have moved out of the service area of your Health Maintenance Organization (HMO);
• You turned 65 and are changing to a lower cost plan option because you are eligible for Medicare;
• You are changing your enrollment during the annual Health Benefits Open Season, which usually runs from mid-November to early December; or
• You are changing to family coverage because you marry, or have or adopt a child. (This option is not available to survivors.)

You should contact us within the period beginning 31 days before up to 60 days after the date of the event. You may change the plan in which you are enrolled or from high to low option coverage during the annual Open Season for electing coverage. If you need assistance with your health benefits enrollment, call 1 (888) 767-6738 , to change your enrollment or if you need to speak with a Customer Service Specialist. Or, see our web pages at http://www.opm.gov/insure/health/index.asp to obtain information about health insurance benefits online. If you are eligible for TRICARE or TRICARE-For-Life benefits, you may suspend your FEHB coverage and premium payments. You are able to reenroll in the FEHB Program during the Open Season, or immediately if you are involuntarily disenrolled from the TRICARE program. Select this link to find answers to frequently asked questions on this topic.

Monthly payments to a surviving spouse generally continue for life unless your spouse remarries before age 55. If your spouse was married to you for at least 30 years, he or she can continue receiving benefits when there is a remarriage before age 55 occurring after January 1, 1995.