From 1966 - 1976 I worked and lived in U.K. where I was born as U.K. citizen. I paid into social security in England. In 1979 I came to USA and worked here almost 40 years and am now a US citizen. Since 1979 I have paid into social security here. Can WEP be applied to my UK pension which I only paid into while I lived in UK and wasn't a US citizen ?
The Windfall Elimination Provision (WEP) is a U.S. Social Security provision, so it wouldn't have any effect on your UK pension. I don't know if the UK system has any provisions that would affect your UK pension.
If you're receiving a UK pension then your U.S. Social Security retirement benefits could be lowered due to WEP, but you would be exempt from such a reduction as long as you have at least 30 years of 'substantial earnings' on which you paid U.S. Social Security taxes. For a list of the annual minimum amounts that count as substantial earnings, refer to page 2 of the following Social Security publication:https://www.ssa.gov/pubs/EN-05-10045.pdf.
You may want to consider using our software help with your planning. The software is can handle WEP computations and determine whether or not you meet the 30-year exception to WEP. Our software would also allow you to explore and compare all of your filing options in order to help you determine the best possible strategy for claiming your benefits.