Nolo was born in 1971 as a publisher of self-help legal books. Guided by the motto “law for all,” our attorney authors and editors have been explaining the law to everyday people ever since. Learn more about our history and our editorial standards.
Each article that we publish has been written or reviewed by one of our editors, who together have over 100 years of experience practicing law. We strive to keep our information current as laws change. Learn more about our editorial standards.
Social Security disability benefits (SSDI) can be subject to tax, but most disability recipients don't end up paying taxes on them because they don't have much other income. About a third of Social Security disability recipients, however, do pay some taxes, usually because of their spouse's income or other household income. Supplemental Security Income (SSI) benefits are not taxed at all.
Here's how it works. If you're married and you file jointly, and you and your spouse have more than $32,000 per year in income (including half of your SSDI benefits), a portion of your SSDI benefits will be subject to tax.
If you're single and you have more than $25,000 in income per year (including half of your SSDI benefits), a portion of your SSDI benefits will be subject to tax.
How big a portion of your SSDI benefits is subject to tax depends on how high your income is. Below is a chart with monthly income amounts that tells you whether your SSDI benefits will be taxed and the maximum amount of SSDI that could be taxed.
If you have over $2,083 in income per month, calculating the actual amount of SSDI benefits that will be taxed can be quite complicated. You can make the calculations on the IRS Form 1040 tax return or you can use Social Security's tax calculator.
Use the sum of half of your SSDI benefits plus your other income, either per month or for the whole year, to determine how much of your disability benefits will be taxed: 0% of them, 50% of them, or up to 85% of them.
SSDI Taxes for Individuals
Amount of Monthly Income
Amount of Annual Income
Maximum Portion of SSDI to Be Taxed