Program Operations Manual System (POMS)
TN 50 (02-25)
NL 00725.260 “GPO” UTIs – Government Pension Offset
Other Government Payments Affect Benefits
GPO001 Government Pension Offset (GPO) Explanation
We reduce the Social Security benefits we pay to (1) as a (2) when (3) a Federal, State, or local government pension. The pension must be based on work
that is not covered by Social Security. We reduce benefits by two-thirds the amount
of the pension. If the two-thirds amount is equal to or more than the Social Security
monthly benefit, then we do not pay benefits. There are some exceptions to this rule.
The enclosed factsheet, “Government Pension Offset,” explains this reduction in detail.
Fill-in:
(1) “you”/“him”/“her”
(2) “widow”/“widower”/“husband”/“wife”
(3) “you receive”/“he receives”/“she receives”
GPO002 GPO Reduction in Benefits
We are reducing (1) benefit beginning (2) because (3) eligible for a government pension.
Fill-ins:
(1) “your”/SN possessive
(2) date in format June 1991
(3) “you are”/“she is”/“he is”
GPO006 GPO Removal in Benefits
We changed (1) benefit amount starting ( (2) ) because ( (3) ) are impacted by the Social Security Fairness Act, which ended the Government Pension
Offset starting January 2024.
Fill-ins
(1) “your”/“Beneficiary FN + LN possessive”
(2) “date in format “Month CCYY”
(3) “you”/“they”