Individuals who receive a pension based on work for a federal, state or local government where Social Security taxes were not withheld may find their Social Security benefits reduced.  This is because in 1977 and 1983, Congress enacted legislation reducing Social Security benefits to such individuals through the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP). The GPO applies to those eligible for Social Security spouse’s or widow’s or widower’s benefits.  The WEP applies to those eligible for their own Social Security benefit.