Missing Status
Determining the date of death for a member of the Armed Services who was in a missing status -- missing in action (MIA) or prisoner of war (PoW) -- can be challenging. Families should use the following guideline when filling out tax forms or other legal documents.
The date of death for MIA and PoW soldiers is the date his or her name is removed from missing status for military pay purposes. This is true even if death occurred earlier.