Burial flags are provided by the U.S. Department of Veterans Affairs at no cost. Most veterans are entitled to burial flags. Reservists entitled to retired pay, but not yet receiving it, are also eligible. Only one burial flag may be provided per veteran. They are provided as a matter of course at Arlington National Cemetery and at National, state or post cemeteries. For private funerals, flags may be obtained from any VA regional office and most U.S. Post Offices by completing VA Form 2008, Application for United States Flag for Burial Purposes, and submitting it with a copy of the veteran's discharge papers at any of those locations.

A United States flag drapes the casket of deceased veterans to honor the memory of their service to America. This custom began during the Napoleonic Wars (1796-1815). The flag is placed so that the blue field with stars is at the head and over the left shoulder of the deceased. After Taps has been played, the flag is carefully folded into the symbolic tri-cornered shape.

This custom of special folding is reserved for the United States Flag alone.

The flag is presented to the next of kin at the end of the funeral, usually by the military chaplain. If there is no next of kin present, the flag may be presented to the veteran's close friend or associate if requested. The Marine Corps and the Navy use their own wording for the presentation:

U.S. Marine Corps: "On behalf of the President of the United States, the Commandant of the Marine Corps, and a grateful nation, please accept this flag as a symbol of our appreciation for your loved one's service to Country and Corps."