The Government Pension Offset provision affects the Social Security benefit you receive as a spouse or a widow if:
• you receive a pension from a job where you did not pay Social Security taxes, based on employment for a federal, state or local government agency, and
• you apply for Social Security benefits based on your spouse’s work record
The offset will reduce your Social Security spouse or widow’s benefit by about two-thirds of your government pension.
The Windfall Elimination Provision reduces the Social Security benefit you receive based on your own work record if you are also eligible for a federal, state or local pension from employment that was not covered by Social Security.