A modified benefit formula (the Windfall Elimination Provision, or WEP) generally is used to compute benefits for persons entitled to both a pension based on employment after 1956 not covered by Social Security and a Social Security retirement or disability benefit. See Amount of monthly noncovered pension for the field to enter the amount of pension.
The WEP is effective beginning with the first month for which the worker is entitled to both the Social Security benefit and the noncovered pension. Enter the month (1-12) and year (4 digits), separated by a slash, when the worker is first entitled to the noncovered pension. This field is ignored if the amount of noncovered pension is 0.
This field is not available if you are preparing a survivor benefit; survivor benefits are not affected by a noncovered pension.
For more information about the Windfall Elimination Provision, see the OASDI Digest.