The form you use depends on whether your SSDI is your only income

Most SSDI recipients file Form 1040, the standard individual income tax return. However, if SSDI is your only income for the year, you may not need to file at all — and that is the first thing to figure out. The Social Security Administration sends you a Form SSA-1099-SM each January showing how much SSDI you received. That number, combined with any other income you had, determines which form applies to you.

The key question is whether your total income crossed the filing threshold for your age and filing status. If it did not, you have no requirement to file. If it did, you must file — and Form 1040 is where most SSDI recipients report their income.

A smaller group of people — those with very straightforward tax situations and income below certain limits — may use Form 1040-SR (for people 65 and older) or Form 1040-NR (if you are not a U.S. citizen). The vast majority use Form 1040.

Key Takeaways

  • Form 1040 is the standard return for SSDI recipients who must file taxes, regardless of age or disability status.
  • You receive Form SSA-1099-SM in January showing your total SSDI for the year; use that number to check whether you must file at all.
  • If SSDI is your only income and falls below the annual threshold for your age, you do not have to file.
  • Form 1040-SR is available if you are 65 or older and prefer a version designed for older filers, though Form 1040 works just as well.
  • You report SSDI income on Form 1040 in the section for Social Security benefits, not as wages.

When you must file and when you do not

The Social Security Administration does not require you to file a tax return straightforward because you received SSDI. The Internal Revenue Service (IRS) sets the threshold, and it depends on your age and whether you have other income. For 2024, a single person under 65 with only SSDI income does not have to file unless their total income was $14,600 or more. If you are 65 or older, the threshold is $18,150. These numbers change each year.

The threshold is higher if you have income other than SSDI. For example, if you worked part-time and earned wages, you add those wages to your SSDI to see whether you crossed the line. The IRS publishes updated thresholds each January on their website.

Even if you do not have to file, you may want to. If taxes were withheld from your SSDI (which is rare but possible in some situations), or if you are owed a refund from other income, filing gets you that money back. A tax professional or your local IRS office can tell you whether filing would benefit you.

Form 1040 and where SSDI goes on the return

Form 1040 has a line specifically for Social Security benefits. You enter the amount from your Form SSA-1099-SM on that line. The IRS then applies a formula to determine how much of your SSDI is actually taxable — in many cases, it is not taxable at all, which is why many SSDI recipients owe no tax even though they file.

You do not report SSDI as wages. It goes in its own section, separate from employment income. This matters because the tax treatment is different: SSDI is not subject to payroll taxes, and the amount you owe tax on depends partly on whether you have other income and how much.

If you have other income — from work, a pension, interest, or rental property — you report those on their own lines. Form 1040 walks you through each type. The form itself is long, but most SSDI recipients only fill in a few lines.

Form 1040-SR for people 65 and older

The IRS created Form 1040-SR in 2019 specifically for people 65 and older. It is identical to Form 1040 in what it does, but the print is larger and the instructions are written for older filers. Some people find it easier to read; others see no difference and stick with Form 1040.

You can use either form if you are 65 or older. There is no penalty or problem with using Form 1040 instead. The choice is yours. Both forms report SSDI the same way, and both produce the same tax result.

If you use a tax software program or work with a tax preparer, they will usually choose the form for you based on your age. You can ask them to use 1040-SR if you prefer it.

What to do with your Form SSA-1099-SM

Social Security mails Form SSA-1099-SM to you by January 31 each year. It shows the total SSDI you received in the previous calendar year. Keep this form — you need it to file your taxes, whether you file yourself or have someone else prepare your return.

The form has three boxes. Box 1 shows your total SSDI for the year. Box 2 shows any federal income tax that was withheld (usually zero). Box 3 shows any voluntary federal income tax withholding you requested. Most SSDI recipients see a zero in boxes 2 and 3.

If you did not receive Form SSA-1099-SM by early February, contact Social Security at 1-800-772-1213 or visit your local Social Security office. You need this form to file accurately.

Other forms you might need alongside Form 1040

If you have income other than SSDI, you may need additional forms. If you worked and earned wages, your employer sends you a Form W-2, which you attach to your Form 1040. If you had self-employment income, you file Schedule C along with Form 1040. If you received interest or dividends, you report those on Schedule B.

The form you need depends entirely on what income you had during the year. The IRS instructions for Form 1040 list which schedules explore to your situation. A tax preparer can also tell you which forms you need.

SSDI itself never requires a schedule — it goes directly on Form 1040. Schedules are only for other types of income.

Where to get the forms and how to file

You can read Form 1040 and Form SSA-1099-SM free from the IRS website (irs.gov) and the Social Security website (ssa.gov). You can also request paper copies by phone. The IRS mails forms to anyone who calls 1-800-829-3676.

You have three ways to file: by mail, using tax software, or working with a tax preparer. If you mail your return, send it to the address listed in the Form 1040 instructions — the address changes depending on your state. If you use tax software, the program guides you through entering your information and files electronically. If you use a preparer, they handle the filing for you.

The important date to file is April 15 each year, unless that date falls on a weekend or holiday. If you need more time, you can request an extension, though this does not extend the important date to pay any taxes you owe — only the important date to file the return itself.

Frequently Asked Questions

Do I have to file Form 1040 if SSDI is my only income?

Only if your total SSDI for the year exceeded the filing threshold for your age — $14,600 for people under 65 in 2024, $18,150 for people 65 and older. If your SSDI was below that amount, you do not have to file, though you may want to if taxes were withheld or you have other income that generated a refund.

Is SSDI taxable income?

It can be, depending on your total income. If SSDI is your only income, it is usually not taxable. If you have other income — wages, pensions, interest — some of your SSDI may become taxable. The IRS uses a formula to calculate how much. A tax preparer can tell you whether any of your SSDI is taxable in your situation.

What if I lost my Form SSA-1099-SM?

Contact Social Security at 1-800-772-1213 and request a replacement. You can also create a my Social Security account online and view your Form SSA-1099-SM there. You need this form to file your taxes accurately.

Can I file Form 1040 electronically?

Yes. You can use tax software (many programs are free for lower-income filers) or work with a tax preparer who files electronically. Electronic filing is faster and usually more accurate than mailing a paper return.

What if I owe taxes on my SSDI?

You pay the amount shown on your Form 1040 by the April 15 important date. You can pay online through the IRS website, by mail, or by phone. If you cannot pay in full, the IRS offers payment plans. Contact the IRS at 1-800-829-1040 to set one up.