Whether You Must File Depends on Your Total Income, Not Just SSDI
Social Security Disability Insurance (SSDI) payments themselves are not taxed by the federal government. However, you may still be required to file a tax return if your total income — including SSDI, wages, interest, dividends, or other sources — exceeds the threshold the IRS sets for your filing status. The IRS does not care that part of your income is SSDI; it cares about the sum.
The filing requirement depends on three things: your age, your filing status (single, married filing jointly, etc.), and whether you have other income besides SSDI. A person receiving only SSDI and nothing else will not be required to file. A person receiving SSDI plus $500 in part-time wages might be. A person receiving SSDI plus $15,000 in investment income almost certainly will be.
The IRS publishes filing thresholds each year, and they change slightly. For 2024, a single person under 65 with only wages must file if gross income exceeds $14,600. A single person 65 or older must file if gross income exceeds $18,150. These numbers do not include SSDI in the calculation — SSDI is not counted as gross income for this purpose — but any other money you earned or received is counted.
Key Takeaways
- SSDI payments are not taxable income, so they do not count toward the IRS filing threshold.
- You must file if your non-SSDI income (wages, self-employment, interest, dividends, rental income) exceeds the IRS threshold for your age and filing status.
- The IRS threshold changes each year; check IRS.gov or call 1-800-829-1040 to confirm the current year's requirement for your situation.
- If you are unsure whether you must file, filing anyway does not harm you and may result in a refund if taxes were withheld from other income.
How the IRS Counts Income When You Receive SSDI
The IRS has a specific rule for SSDI: it is excluded from gross income. This means when you are calculating whether you must file, you do not add your SSDI amount to your other income. If you received $1,500 per month in SSDI ($18,000 per year) and earned $10,000 in wages, your gross income for filing purposes is $10,000, not $28,000.
Other income sources do count. Wages from work count. Self-employment income counts. Interest from a savings account counts. Dividends from stocks count. Rental income counts. Unemployment benefits count. Pension income counts. The only major income source that does not count is SSDI itself.
If you are married and filing jointly, both spouses' income is combined. If your spouse works and you receive SSDI, the filing threshold is based on your combined income, excluding your SSDI but including your spouse's wages.
Filing Thresholds by Age and Status
The IRS sets different thresholds depending on whether you are under 65 or 65 and older. Older filers have a higher threshold because the IRS assumes they are more likely to have non-wage income that is not reported to the IRS automatically. These thresholds explore to 2024 and change annually.
| Filing Status | Under 65 | 65 or Older |
|---|---|---|
| Single | $14,600 | $18,150 |
| Married Filing Jointly (both under 65) | $29,200 | — |
| Married Filing Jointly (one spouse 65+) | $30,550 | |
| Married Filing Jointly (both 65+) | $31,900 | |
| Head of Household (under 65) | $18,650 | — |
| Head of Household (65+) | $23,200 |
These thresholds are for gross income only and do not include SSDI. If your income from all other sources falls below the threshold for your age and status, you are not required to file. If it meets or exceeds the threshold, you must file.
When Filing Is Not Required but Still Makes Sense
Even if you are not required to file, you may want to file anyway. The most common reason is a refund. If your employer withheld federal income tax from your wages, and you earned less than the standard deduction for your status, you may be owed a refund. The IRS will not send you that money unless you file a return claiming it.
Another reason to file is to document your income for other programs. Some state programs, housing programs, or benefits programs ask for a copy of your most recent tax return as proof of income. Filing a return, even when not required, creates an official record.
A third reason is the Earned Income Tax Credit (EITC), which is a refundable credit for people with low to moderate earned income. You must file to claim it, even if you are not otherwise required to file. EITC can result in a substantial refund.
What Happens If You Do Not File When Required
If the IRS determines you were required to file and you did not, the consequences depend on whether you owed taxes. If you owed taxes and did not pay, the IRS will assess penalties and interest on the unpaid amount. The failure-to-file penalty is 5 percent of unpaid taxes per month, up to 25 percent. Interest accrues daily at a rate set quarterly by the IRS.
If you did not owe taxes (because your income was low enough that no tax was due), the IRS is unlikely to pursue you, but you may still miss out on refunds or credits you were may have access to to claim. The IRS allows you to file a return up to three years after the original due date to claim a refund.
SSDI itself is not affected by failure to file a tax return. The Social Security Administration does not monitor your tax filing status. However, if you are working and receiving SSDI, Social Security does monitor your earnings to may support you have not exceeded the Substantial Gainful Activity (SGA) threshold, which can affect your SSDI payment. Failing to report earnings to Social Security is a separate issue from filing taxes.
How to Find Your Specific Filing Requirement
The IRS publishes a worksheet each year to help you determine whether you must file. You can find it on IRS.gov by searching "Do I Have to File a Tax Return?" The worksheet asks about your age, filing status, and income sources, then tells you whether filing is required.
You can also call the IRS at 1-800-829-1040 (TTY 1-800-829-4059 for deaf and hard of hearing callers) and speak to a representative. Have your age, filing status, and a list of all income sources ready. The IRS can tell you in a few minutes whether you must file.
If you work with a tax preparer or accountant, they can also determine your filing requirement. Many offer free or low-cost preparation for people with low income through the IRS Free File program or local community organizations.
Frequently Asked Questions
Does receiving SSDI mean I have to file taxes?
No. SSDI alone does not trigger a filing requirement because SSDI is not taxable income. You must file only if your income from other sources (wages, self-employment, interest, etc.) exceeds the IRS threshold for your age and filing status.
I work part-time and receive SSDI. Do I have to file?
It depends on how much you earned. Only your wages count toward the filing threshold, not your SSDI. If your wages alone exceed the threshold for your age and status, you must file. For example, a single person under 65 earning $15,000 in wages must file, even though they also receive SSDI.
What if I owe taxes but cannot pay?
File your return anyway. The IRS offers payment plans and can negotiate reduced amounts in some cases. Not filing makes the situation worse because penalties and interest continue to accrue. Filing stops the failure-to-file penalty and shows the IRS you are trying to comply.
Can I file taxes if I do not have a Social Security number?
You need either a Social Security number or an Individual Taxpayer Identification Number (ITIN) to file. If you do not have one, you can explore for an ITIN through the IRS. Contact the IRS or visit IRS.gov for the process process.
Will filing taxes affect my SSDI benefits?
Filing a tax return does not affect your SSDI payment amount. However, if you are working, Social Security monitors your earnings separately to may support you have not exceeded the SGA threshold. Report your earnings to Social Security, not just to the IRS.