Hello Larry,
You answered a previous question for me regarding the wording needed to apply for social security benefits on my own record and restrict the application so I could apply for my deceased husband's when I reach my full retirement age. I did go in to my local social security office to speak with them in person and to see what the current benefits are for me and based on my husband's record also. She saw that one of us had worked in the public sector and said that could affect the amounts received. I had worked as a teaching assistant for four years total in New York and in Michigan. I had paid into a 414(h) in New York and also paid social security while employed there, (I have my tax returns showing that). When we moved to Michigan, the funds paid into the NY retirement fund were rolled over to the teaching assistant job I held in Michigan. Can you shed any light on whether or not this would affect my social security benefit or that of my deceased husband's if elect to take his now? Many thanks for your help.

Hi,

If you paid Social Security taxes throughout the time that you worked in the public sector, then it won't affect either your own retirement benefits nor your widow's benefits. On the other hand, if any of your public sector work was exempt from Social Security taxes and you receive a pension (or distributions from a retirement fund) based on that work, then your retirement benefit rate could be affected by the Windfall Elimination Provision (WEP) and your widow's benefits could be at least partially offset due to the Government Pension Offset (GPO) provision.

You say that you paid Social Security taxes while you worked in the public sector in NY, so that shouldn't be a problem. Your public sector work would only create an issue with your Social Security benefits if your earnings were exempt from Social Security taxes for any period of time. For more information on the WEP and GPO provisions, refer to these Social Security publications: https://www.ssa.gov/pubs/EN-05-10045.pdf & https://www.ssa.gov/pubs/EN-05-10007.pdf.

Best, Jerry