Annuity Supplement Earning Report

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2025 Annuity Supplement Earnings Report
Complete and return this form if your allowable earnings were more than $23,400 or if your FERS
Annuity Supplement was reduced in a previous year.

The annuity supplement part of your FERS benefit is subject to an earnings test similar to the
one applied to Social Security Benefits and uses the same exempt amount, as required by law in
5 U.S.C. §8421a. Your annuity supplement will be reduced $1.00 for every $2.00 by which you
exceed the exempt amount ($23,400 for 2025).

By law, this reduction is effective July 1, 2026. We apply the test only to earnings you received in
2025 after retirement and after you reach the Minimum Retirement Age (MRA). Certain
reemployed Air Traffic Controllers (ATC) are also exempt from this earnings test. The exempt
amount for 2026 is $24,480.

Is your annuity supplement currently reduced because
you reported excess gross work earnings in a previous
year?
Yes
No

Were your earnings more than $23,400 in 2025 after
retirement?
Air Traffic Controller exemption note
Do not include as earnings post retirement earnings of a retired air traffic controller who is
employed as an air traffic control instructor, or supervisor thereof, or as an air traffic controller
under contract with the Federal Aviation Administration, including an instructor or supervisor
working at an on-site facility (such as an airport). See 5 U.S.C. §8421a(c).
Yes
No

Understand what to report based on your year of birth
Born 1964 - 1968: Report all 2025 gross work earnings after retirement and after you
turned 56 years and 8 months.

Born 1969: Report all 2025 gross work earnings after retirement and after you turned
56 years and 10 months.

What were your gross work earnings in 2025 after
retirement?
How to determine the amount of earnings you should report
Do not include your annuity payments from OPM or any ATC earnings. Include, as
earnings, all income from wages and self-employment that you actually received
plus deferred income you actually earned during 2025.

Include as earnings:


All gross wages from employment covered by Social Security.

All cash pay for agricultural work, domestic work in a private home, service not
in the course of your employer's trade or business.

All pay, cash or non-cash, for work as a home worker for a non-profit
organization, no matter the amount. (The Social Security $100.00 tax test does
not apply.)

All pay for work not covered by Social Security,if the work is done in the United
States, including pay for:

Family employment,

Work as a student,student nurse, intern, newspaper and magazine vendor,

Work for States or foreign governments or instrumentalities, and

Work covered by the Railroad Retirement Act.

Regardless of what income is called or who receives it, if it is actually wages for
services you performed or net earnings from self-employment you secured, it
must be included in applying the earnings test.

Do not include as earnings:

Post retirement earnings of a retired air traffic controller who is employed as an
air traffic control instructor, or supervisor thereof, or as an air traffic controller
under contract with the Federal Aviation Administration, including an instructor
or supervisor working at an on-site facility (such as an airport). See 5 U.S.C.
§8421a(c).

Any income paid as retirement income, including

your FERS benefit or any benefits received as a survivor.

Monies which you earned before entitlement for annuity supplement and/or
received for annual leave upon retirement. This includes separation incentives.

Unemployment compensation.

Gifts, insurance proceeds, inheritances, scholarships, alimony, capital gains, net
business losses,prize winnings.

Payments-in-kind for domestic service in the employer's private home, for
agricultural labor, for work not in the course of the employer's trade or
business,or the value of meals and lodging.

Rentals from real estate which cannot be counted in earnings from selfemployment because,for instance, you were not a real estate dealer.

Interest and dividends not resulting from trade or business.

Pay for Veteran's training and for jury duty.

Payments by an employer which are reimbursement specifically for your travel
expenses and which are so identified by the employer at the time of payment
and/or reimbursement or allowance for moving expenses,if they are not
counted as wages for Social Security purposes.
$

.

Note: Retain copies of evidence supporting your claimed earnings in the event you are required to furnish
documentation of earnings.
Warning: Your earnings for 2025 will be verified through a computer match with the Social
Security Administration's earning file. Any intentionally false statement or willful

misrepresentation is punishable by fine, imprisonment, or both (18 U.S.C. 1001).

Date of birth

Name
Jane Annuitant

11/17/1968

Claim number

Email

[email protected]

CS A12345678

Date

Phone

(342) 284-1200

01/13/2026

Certify and submit response
By checking this box and submitting this form, I certify that all information given by me on this
form is true and correct to the best of my knowledge.
Sign and confirm

About the Annuity Supplement
Earnings Report
For more information about the Annuity Supplement, refer to Information for FERS
Annuitants, RI 90-8. Information begins in Part B. If you would like a copy of this booklet,
call the Retirement Information Office toll free at 1-888-767-6738; hearing impaired users
should utilize the Federal Relay Service by dialing 711 or their local communications
provider to reach a Communications Assistant; or write: U.S. Office of Personnel
Management, Post Office Box 45, Boyers, Pennsylvania 16017. This booklet is also available
on the OPM website at www.opm.gov/retirement-services/publications-forms/pamphlets/
RI90-8.pdf. Remember your annuity supplement will stop at the end of the month you
reach age 62 or the month before you become entitled to social security benefits,
whichever is earlier.

Privacy Act Statement
Pursuant to 5 U.S.C.§ 552a(e)(3), this Privacy Act Statement serves to inform you of why
OPM is requesting the information on the form. 

PM is authorized to collect the information requested on this form by 5 U.S.C.,
Chapter84, §8421 and 5 CFR 842.504. 

Authority: O

PM is requesting this information in order to determine your eligibility to
continue receiving the annuity supplement and the amount of the supplement. 

Purpose: O

The information on this form may be shared externally as a "routine use" to
other Federal agencies and third-parties when it is necessary to determine your eligibility.
For example, OPM may share your information with other Federal, state, or local agencies
and organizations in order to determine benefits under their programs, to obtain necessary
information for an eligibility determination, or to report income for tax purposes. OPM may
also share your information with law enforcement agencies if it becomes aware of a
violation or potential violation of civil or criminal law. A complete list of the routine uses
can be found in the OPM/CENTRAL 1 Civil Service Retirement and Insurance Records system
of records notice, available at
.

Routine Uses:

www.opm.gov/privacy

Providing this information is voluntary;
however, failure to supply accurate information may result in suspension of your annuity
benefit.
Consequences of Failure to Provide information:

Public Burden Statement
The public reporting burden to complete this information collection is estimated at 15
minutes per response, including time for reviewing instruction, searching data sources,
gathering and maintaining the data needed, completing and reviewing the collected
information. An agency may not conduct or sponsor, and a person is not required to
respond to a collection of information unless it displays a currently valid OMB control
number. Send comments regarding this burden estimate or any other aspect of this
information collection, including suggestions for reducing this burden to the Office of
Personnel Management, RS Publications Team at
Current
information regarding this collection of information - including all background materials can be found at
by using the search function to
enter either 2025 Annuity Earnings Supplement Report or 3206-0194.
[email protected].

https:/www.reginfo.gov/public/do/PRAMain

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