The following deductions, listed in order of priority, are subject to the deduction-before-reduction provision:

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  Deduction because of entitlement to a benefit on another record if the case meets the requirements. For information on dual entitlement deductions, see GN 02603.045;

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  Suspension because of failure to file a certificate of election when a spouse under full retirement age is converted to a widow(er);

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  Deduction because of suspension of an auxiliary or survivor benefit under the prisoner suspension provision (For prisoner suspension, see GN 02607.000; and for fugitive felon suspension refer to the note under GN 02613.001A);

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  Deduction because of suspension of an auxiliary or survivor benefit for noncompliance with the drug addiction and alcoholism treatment provisions of P.L. 103-296;

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  Foreign work test deduction for an auxiliary or survivor;

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  No child-in-care deduction;

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  Annual earnings test deduction for an auxiliary or survivor;

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  Unpaid maritime tax deduction; and

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  Penalty deduction for any beneficiary.

Deductions not listed in GN 02603.040A do not qualify for deduction before reduction. Some of the deductions that do not qualify, are:

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  Government Pension Offset for months of entitlement prior to January 2024 (for more information, see GN 02608.100);

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  Age reduction;

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  Workers' Compensation or Public Disability Benefit Offset (see DI 52150.075 for an exception to this rule);

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  Disabled adult child or disabled widow suspended for performing substantial gainful activity (SGA) during an extended period of eligibility (EPE);

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  Work deductions for the number holder that apply to the auxiliaries;

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  Supplementary Medical Insurance premium (SMI) deductions; and

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  Deductions because of suspension for failure to meet lawful presence requirements.

In addition, deduction before reduction does not apply to benefits withheld because of the non-payment provisions. The non-payment provisions are:

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  Deportation;

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  Alien non-payment; and

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  Conviction for subversive activities.