What does this mean? taxpayers who did not receive Social Security or Railroad Retirement Benefits, but would have been eligible had they participated in the program.

[francine-saravia]

We pay into Social security and my Husband is 65, so he is eligible, but we do not collect yet?  are we eligible for the special exclusion?

[DaveF1006]

What special exclusion are we talking about and what is this in reference  to?

[francine-saravia]

it was a question in the NJ state tax section that is headed 

Qualification 2 - Special Exclusion

unclaimed pension 

[DaveF1006]

According to NJ.gov, this is for people who cannot receive Social Security or Retirement Benefits. it sounds like you can receive them but choose not to at this time.  if this is the case, you are ineligible for these benefits.

Part II: Special Exclusion. This exclusion is for taxpayers who cannot receive Social Security or Railroad Retirement benefits. Since most taxpayers qualify for those benefits, few taxpayers are eligible to use the special exclusion. If you qualify, you can claim this benefit even if you used your maximum pension exclusion. You qualify if:

• You (and/or your spouse/civil union partner, if filing jointly) were 62 or older on the last day of the tax year; and
• You (and your spouse/civil union partner, if filing jointly) cannot receive Social Security or Railroad Retirement benefits, but you would have been eligible for benefits if you had fully participated in either program.