In October, 2006, SSA began printing a one-page form of Statement From Social Security as a result of the Social Security Protection Act. Previously, those individuals having only non-covered earnings did not receive a Statement. The SSA-L7005 form of Statement is a letter explaining that the only earnings they have were not taxed for Social Security and do not qualify them for Social Security benefits. Furthermore, it explains that if, in the future, they earn wages that are covered by Social Security, if they then become eligible for benefits , their benefits may be reduced because of the Windfall Elimination Provision if they receive a pension from the non-covered employment.