Please see this great answer by TurboTax Doninga:
If you have Social Security Disability payments, they would be reported on a federal tax return, however, if Social Security is the only income that you would be reporting, a federal tax return does not have to be filed. However, if you do have any other income to report, then enter the benefits reported on SSA-1099. VA disability payments are not reported on your return.
To enter your Social Security benefits reported on form SSA-1099
- Click on Federal Taxes (Personal using Home and Business)
- Click on Income and Expenses (Personal Income using Home and Business)
- Click on I'll choose what I work on
- Scroll down to Retirement Plans and Social Security
- On Social Security (SSA-1099, RRB-1099), click the start or update button
[Edited 01.26.18 / 2:56pm]
