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I read a Fool article on social security forfeiture recently and have what I'm sure is a typical question.

The article says that if I make more than $17.040 in earnings I'll lose $1 in annual benefits for every $2 that I'm above the threshold. Of course this is if I elect to collect social security prior to full retirement age.

My question is does the IRS consider a pension earnings? For example, if I have a pension that pays me $60,000 per year it seems I have to wait for full retirement age to collect any social security.
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