If you mean SSI, the answer is straightforward: the IRS says Social Security benefits that may be taxable include monthly retirement, survivor, and disability benefits, but they do not include Supplemental Security Income (SSI) payments, which aren’t taxable. IRS Publication 907 says the same thing and specifically tells taxpayers not to include SSI payments in income.

 

The Social Security Administration also says that SSI payments aren’t taxed, and if SSI is the only payment you receive from SSA, SSA won’t issue you a tax form for those benefits.

 

Where people get confused is that SSDI is different from SSI. SSA says part of Social Security benefits can be taxable if your combined income is high enough, and IRS guidance says up to 85% of Social Security benefits may be taxable depending on filing status and income. So if your question is specifically about SSI disability, the federal answer is no, SSI itself is not taxable.