If you worked in a state in a job that taxed your Social Security you have probably received a lump sum deposit into your checking account if that is how you receive benefits. I have listed the states below that WEP effected I remember several years ago a teacher retired and was talking about her SS being taxed but I can't remember who it was. So bottom line why I am posting this is if you did live in one of these states your monthly SS amount is going to increase significantly this year because of the lump sum payment and increase in monthly amount so you might want to pay quarterly amounts throughout the year. I hope I have explained this correctly you can also Google WEP states. This is the list I found.
California, Colorado, Illinois, Louisiana, Ohio, Texas, Florida, New York, Nevada, Connecticut, Kentucky, Minnesota, Georgia, Missouri, Michigan, Tennessee, Wisconsin, Washington, Indiana, Pennsylvania, Alaska, Maine, Hawaii, Montana, New Mexico and New Hampshire.
Oh also this goes back a long time. If someone paid into SS in the sixties but not enough quarters to draw SS you will receive a lump sum and continued SS benefits for a period of time.