The Form You File Depends on Whether Your SSDI Is Taxable

Not all SSDI income is taxable, so the form you use depends on your total income for the year. The IRS uses a calculation called combined income to decide whether you owe tax on your benefits. Combined income adds your adjusted gross income, nontaxable interest, and half your SSDI benefits together. If that number stays below a certain threshold, you owe no tax on your SSDI. If it exceeds the threshold, you file Form 1040 or Form 1040-SR and report the taxable portion on Schedule 1.

The threshold amounts are set by law and do not change year to year. For a single filer in 2024, the first threshold is $25,000; the second is $34,000. For married filing jointly, the first threshold is $32,000; the second is $44,000. Married filing separately filers almost always have taxable SSDI because their threshold is $0. These thresholds have remained the same since 1984.

You will not receive a Form 1099-SSA from Social Security automatically. You must request one by calling Social Security at 1-800-772-1213 or visiting your local office. The form shows your gross SSDI benefits for the year and is essential for calculating whether you have taxable income. Without it, you cannot accurately complete your tax return.

Key Takeaways

  • You need Form 1040 or Form 1040-SR to report SSDI income; Form 1040-EZ is no longer available.
  • Form 1099-SSA does not arrive automatically — you must request it from Social Security before you file.
  • Your SSDI is taxable only if your combined income exceeds $25,000 (single) or $32,000 (married filing jointly).
  • If you have taxable SSDI, you report it on Schedule 1 attached to your Form 1040, not on the main form itself.
  • Nontaxable interest, capital gains, and income from other sources all count toward the combined income threshold.

How to Calculate Whether Your SSDI Is Taxable

Start by adding three things: your adjusted gross income (AGI), any nontaxable interest you earned, and half of your SSDI benefits for the year. That sum is your combined income. Compare it to the threshold for your filing status. If combined income is below the threshold, none of your SSDI is taxable and you may not need to file a return at all, depending on other income.

If combined income exceeds the first threshold but not the second, you use a worksheet to calculate the taxable portion. The IRS provides this worksheet in Publication 915, which you can read from IRS.gov. The calculation is not intuitive — it involves taking the lesser of two amounts and explore percentages — so many people use tax software or a tax preparer to avoid errors.

If combined income exceeds the second threshold, up to 85 percent of your SSDI may be taxable. This is the maximum, even if your combined income is very high. The IRS publishes a detailed worksheet for this calculation as well, also in Publication 915.

Form 1040 and Schedule 1: Where SSDI Income Goes

You report taxable SSDI on Schedule 1, the supplemental income schedule that attaches to Form 1040. You do not report it on the main 1040 form. Line 5 of Schedule 1 is labeled "Social security benefits" and is where you enter the taxable portion you calculated using the IRS worksheet.

Form 1040 is the standard individual income tax return used by most filers. Form 1040-SR is an alternative version designed for people age 65 and older; it uses the same schedules and calculations as Form 1040 but has larger print and a slightly different layout. Both forms work the same way for reporting SSDI income.

You must file Form 1040 or Form 1040-SR if your total income — including taxable SSDI — exceeds the standard deduction for your age and filing status. The standard deduction changes each year. For 2024, it is $14,600 for a single filer under 65, and $18,350 for a single filer age 65 or older. If you are married filing jointly, the standard deduction is $29,200 under 65, and $30,750 if one spouse is 65 or older.

Form 1099-SSA: What It Shows and How to Get It

Form 1099-SSA is a statement from Social Security showing your gross SSDI benefits for the tax year, any benefits withheld, and any voluntary federal income tax you asked Social Security to withhold. You need this form to complete your tax return accurately. Social Security does not mail it automatically to everyone; you must request it.

Call Social Security's automated line at 1-800-772-1213 and select the option to request a 1099-SSA, or visit your local Social Security office in person. You can also create a my Social Security account online at ssa.gov and view your 1099-SSA there starting in late January each year. If you request it by phone or in person, allow 5 to 10 business days for it to arrive by mail.

The 1099-SSA shows your gross benefits in Box 5. This is the number you use to calculate combined income and determine whether any of your SSDI is taxable. If you received benefits for only part of the year — because you started SSDI mid-year or your case was suspended — the 1099-SSA will reflect only the months you actually received payments.

When You Have Other Income Alongside SSDI

If you work while receiving SSDI, your wages count toward combined income and may push you over the taxable threshold. Wages from any job — including self-employment income — are included in your adjusted gross income, which is the first part of the combined income calculation. This means working can make your SSDI taxable even if the SSDI amount alone would not be.

Interest and dividend income also count. If you have a savings account, money market account, or investment account, the interest and dividends you earn are added to your adjusted gross income. Capital gains from selling stocks or property are included as well. Nontaxable interest — such as interest from municipal bonds — is added separately to the combined income calculation but does not appear on your tax return as income.

If you receive other benefits alongside SSDI, such as Supplemental Security Income (SSI), those do not count toward combined income because SSI is not taxable. However, if you receive a pension, annuity, or distributions from a retirement account, those do count and are included in your adjusted gross income.

Tax Withholding and Estimated Payments

You can ask Social Security to withhold federal income tax from your SSDI benefits each month. This is voluntary, and you choose the withholding amount. To set up withholding, complete Form W-4V and submit it to Social Security. You can do this online through your my Social Security account, by mail, or in person at a local office.

If you do not have enough tax withheld during the year and expect to owe tax when you file, you may need to make quarterly estimated tax payments. These are due on April 15, June 15, September 15, and January 15 of the following year. You file Form 1040-ES to calculate and pay estimated tax. If you underpay estimated tax, the IRS may charge a penalty, though exceptions exist if your income is uneven or if you had no tax liability the prior year.

Many people find it simpler to have Social Security withhold enough tax to cover their entire tax bill, rather than managing estimated payments. The withholding amount you choose on Form W-4V stays in effect until you change it, so you can adjust it if your circumstances change mid-year.

State Income Tax and SSDI

Whether you owe state income tax on SSDI depends on your state. Most states do not tax SSDI benefits at all. However, a small number of states — including Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, Rhode Island, Utah, and Vermont — tax SSDI the same way the federal government does, using the combined income calculation and the same thresholds.

If you live in one of these states and your combined income exceeds the state threshold, you will owe state tax on the taxable portion of your SSDI. You report this on your state income tax return, which usually mirrors the federal calculation. Some states allow you to request state income tax withholding from your SSDI benefits as well, though the process varies by state.

If you moved to a new state during the tax year, you may owe tax to both your old state and your new state, depending on each state's rules. Contact your state's revenue or tax department to confirm your filing requirements.

Frequently Asked Questions

Do I have to file a tax return if my only income is SSDI below the taxable threshold?

No. If your combined income is below the threshold for your filing status and SSDI is your only income, you are not required to file a federal return. However, you may want to file anyway if you are due a refund from taxes withheld or if you are due the Earned Income Tax Credit or other refundable credits.

What if I cannot get Form 1099-SSA in time to file my return?

You can file your return using your best estimate of your SSDI benefits based on your benefit statement or payment records, then file an amended return once you receive the 1099-SSA. The IRS allows this, though it may delay any refund you are due. Contact Social Security to request expedited delivery if you need the form quickly.

Can I deduct medical expenses or other costs related to my disability?

You can deduct unreimbursed medical expenses if you itemize deductions and your total medical expenses exceed 7.5 percent of your adjusted gross income. However, most people with SSDI use the standard deduction instead because it is simpler and often results in a larger deduction. Work with a tax preparer to compare your options.

What happens if I made a mistake on a prior year's return and did not report SSDI correctly?

File Form 1040-X, the amended return form, for each year you need to correct. You can amend returns going back three years from the original due date. The IRS may assess additional tax, interest, and penalties if you owed tax and did not pay it, but filing the amended return voluntarily is better than waiting for the IRS to contact you.

If I have SSDI withheld for taxes, do I still need to file a return?

You still need to file if your total income exceeds the standard deduction for your filing status, even if you had taxes withheld. Filing allows you to claim any refund you are due and to report all your income accurately to the IRS.