I worked much of my life putting into social security. I went back to school late in life and graduated and began teaching at the age of 39. I retired at the age of 60. I receive a pension from Illinois TRS. It is not a lot since I only accumulated about 22 years. I decided to take SS. It was reduced due to the GWP to about 300 dollars...after federal taxes it is $275. I now work a lot as a substitute teacher. However, there is no SS taken from the check....just federal and state taxes. ( I also had another part time job at the school in the after-school program that did have SS taken out, but it didn't amount to much.) Now SSA is telling me I made too much for the year (I think I made about 22K) and will have to pay back the money they - SS -paid to me. However, substitute teaching is under the Illinois TRS umbrella and no SS taken out. So my question is this: If the substitute wages are NOT social security wages, can they count that as wages by which they can calculate the total wages I can earn? Is there another law such as the 'substantial services' by which I could avoid paying back all of the social security? I also did not turn 62 until February, first SS check was March, paid in April. I discontinued getting SS in November and December until they get this straightened out. Thanks.

Hi. Yes, wages count toward the Social Security earnings test even if you weren't required to pay Social Security taxes on the wages. And, your full calendar year earnings count for purposes of the annual earnings test even if you start drawing benefits in the middle of a year. In other words, your earnings in January and February would count for purposes of the annual earnings test even if your first month of entitlement to benefits was March.

There is an alternate monthly earnings test (https://www.ssa.gov/benefits/retirement/planner/rule.html) that can be used in the first calendar year that a person starts drawing benefits, but I there's not enough information in your question for me to know if that would be more advantageous for you than the annual earnings test. Based on the monthly test you could only be paid benefits in 2021 for any months in which you earned no more than $1580.

Best, Jerry