adm
Level 2

Max Amount of Disability Insurance payments that are considered to be a substitute for Unemployment Insurance Compensation .

 Disability Insurance payments are
considered to be a substitute for Unemployment Insurance Compensation.   My situation :
my maximum Employment insurance benefit  was $10 000. I got $3 000.  While receiving employment insurance I  had to go on California State disability insurance  and received 15 000.  My question : 
do I have to pay federal taxes on $15 000 or on the first $7 000  (10 000 - 3000) out of $15000 but the rest because it is over maximum employment benefit is not taxable on the Federal taxes?