The Payment History Update System (PHUS) contains benefit payment information for the
purpose of taxing Social Security benefits, which became subject to taxation in 1984. Although
the data are physically housed at the end of an MBR record, the PHUS is a logically distinct
database. While the MBR file reflects payment information beginning with the date of
entitlement, the PHUS reflects the actual disbursement date and amount. PHUS extracts can be
requested via the MBR extract process, and each extract includes the MBR in addition to the
PHUS data.
This file is the universe of addresses for transactions. This is not a transaction file and should not be used for transactions. The transaction data is not complete on this file.
