Am I Excepted From The Windfall Elimination Provision?

Feb 5 2019 - 10:36am

Am I an exception to the Windfall Elimination Provision? I am a clergy person who began my career in June 1984. At that time I exempted myself from Social Security by filing form 4361 with the IRS. I have worked for religious non-profits much of my career but have also had jobs which withheld social security taxes. The Social Security Administration has a two-page flyer that says in part, "The Windfall Elimination Provision doesn't apply if: ... You're an employee of a non-profit organization who was first hired after December 31, 1983." That sounds like the WEP doesn't apply to me but I've learned things aren't always what the seem. Any insight you can provide would be greatly appreciated.

Hi,

That exception may apply to you if you've been working as an employee for a non-profit organization(s) where your wages were exempt from Social Security taxes. Of course, your Social Security benefits would only be potentially subject to a WEP reduction in the first place if you receive a pension based on your non-Social Security covered work.

For more specifics on the WEP exception you cited, refer to section B.2 of the following reference from Social Security's operations manual: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605362.

Best, Jerry