Substantial income


Q. What sources of income are considered in calculating the substantial income that is defined for purposes of reducing the Windfall Elimination Provision? W-2 wages? Self-employment wages reported on a 941? Contract wages reported on a 1099? State teacher retirement pension? One time lump-sum supplemental pension amounts?

A. Any earnings which were subject to Social Security taxes count. Check your Social Security statement for a history of these earnings.


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Mike Miles is a Certified Financial Planner licensee and principal adviser for Variplan LLC, an independent fiduciary in Vienna, Virginia. Email your financial questions to and view his blog at

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