Hello my father recentally passed away and was a self employed laborer. My mother a lifelong homemaker is now left with no income and is wanting to collect my fathers survicor benefits as he does have the 40 points required by SSI. However my parents do owe back taxes. Is my mother entitled to any survivor benefits now or not till the back taxes are paid in full?
Thanks D.

Hi D. I'm sorry for your loss. It sounds like your mother could potentially qualify for survivor benefits if she's at least age 60, or if she's at least age 50 and is disabled, or if she has an eligible child in her care who is under age 16 or is disabled. Assuming that your mother doesn't have an eligible child in her care, if your mother starts drawing widow's benefits prior to her full retirement age (FRA) her benefit rate will be reduced for age.

The IRS can assess a levy against Social Security benefits to collect delinquent taxes, but the amount they can take is generally limited to no more than 15% of a person's Social Security benefit amount. Therefore, as long as your mother meets the requirements for survivor benefits she should be able to draw most of her benefit payment even if she owes back taxes (https://www.ssa.gov/OP_Home/handbook/handbook.04/handbook-0401.html).

Best, Jerry