Social Security: Windfall Elimination Provision 2
The Windfall Elimination Provision primarily affects you if you earned a pension in any job where you did not pay Social Security taxes and you also worked in other jobs long enough to qualify for a Social Security retirement or disability benefit. The Windfall Elimination Provision does not apply if:You are a federal worker first hired after December 31, 1983; You were employed on December 31, 1983, by a nonprofit organization that did not withhold Social Security taxes from your pay at first, but then began withholding Social Security taxes from your pay; Your only pension is based on railroad employment; The only work you did where you did not pay Social Security taxes was before 1957; or You have 30 or more years of substantial earnings under Social Security. The Windfall Elimination Provision does not apply to survivors benefits. However, benefits may be reduced for widows or widowers because of another provision of the law. Ask for Government Pension Offset (Publication No. 05-10007). If you get a relatively low pension, you are protected. The reduction in your Social Security benefit cannot be more than one-half of the amount of your pension that is based on earnings after1956 on which you did not pay Social Security taxes.