UPDATED FOR TAX YEAR 2019
Most types of disability payments are not taxable and you do not have to file a return.
If the disability income is from Social Security and it is the only income you earned in 2019, it is not taxable or reportable and you need not file a tax return.
For information on other types of disability, please see this TurboTax article: Is disability income taxable?
[Edited | 4/2/2020 | 12:40pm PDT]
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