Hi Larry, I am 67 and a UK national, and have resided and worked in the US since 2000 as a legal resident. I have paid social security taxes all that time. I have retired in 2019 and plan to claim social security this year.
I also have a UK government state pension (social security equivalent) as well as an annuity pension from a UK employer prior to 2000. I contributed to both through UK taxes and employer salary deductions.
Are both assessed when calculating any windfall elimination provisions.
Yes, it sounds as though both of the pensions that you receive based on your work in the UK would likely count for purposes of the Windfall Elimination Provision (WEP). For more information about the WEP provision and its exceptions, refer to the following Social Security publication: https://www.ssa.gov/pubs/EN-05-10045.pdf.
Our software (https://maximizemysocialsecurity.com/purchase) is fully programmed to handle WEP calculations, so you may want to strongly consider using the software to explore and compare your filing options so that you can choose the best possible strategy for claiming your benefits.