How Do I Get My Social Security Fairness Act Back Pay?

The Social Security Fairness Act (signed January 5, 2025) repealed the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), effective retroactively to benefits payable in January 2024. As of July 2025, SSA completed over 3.1 million retroactive payments totaling $17 billion, five months ahead of schedule (SSA: Social Security Fairness Act).

What happened and who qualified:

• WEP reduced Social Security retirement benefits for workers who also earned a pension from employment not covered by Social Security, including most foreign pensions. The maximum WEP reduction in 2024 was $587 per month.
• GPO reduced or eliminated spousal and survivor Social Security benefits for recipients of government pensions (including foreign government pensions). GPO could reduce the spousal benefit by two-thirds of the government pension amount.
• Retroactive date: December 2023 was the last month WEP and GPO applied. Back pay covers the benefit increase from January 2024 through the date SSA processed your adjustment.

How back pay was calculated:

For expats with foreign pensions:

• Foreign pensions triggered WEP because work covered by a foreign social insurance system (U.K. National Insurance, Australian superannuation, Canadian CPP) was treated as “non-covered” employment
• No application was needed: SSA automatically identified affected beneficiaries and processed adjustments
• If you have not received your payment or believe the amount is incorrect, contact SSA at +1-800-772-1213 or visit your nearest U.S. Embassy
• New applicants: if you previously chose not to file for Social Security because WEP made the benefit too small, apply now for the full unreduced amount

Tax implications of back pay:

• Lump-sum back pay is taxable as Social Security income in the year received and appears on your SSA-1099
• Lump-sum election (IRC Section 86(e)): you can elect to recalculate as if the back pay was received in the prior years it covers, potentially lowering the taxable portion. Make this election by checking the box on line 6c of Form 1040. You do not need to file amended returns for prior years.
• Up to 85% of total Social Security benefits may be taxable, depending on your combined income
• A foreign country may also tax the back pay; use the FTC on Form 1116 to offset double taxation

The repeal does not change how foreign pensions are taxed or eliminate the need for totalization agreements. It only removes the Social Security benefit reduction.

For more, see Social Security Taxes for Expats.