Are you referring to a Form SSA-1099 you received for disability?
Or are you referring to a Form 1099-R that you received for the disability payment and there is a code G in box 7?
The disability income reported on the Form 1099-R is taxable income if it has a G in box 7. Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer are entered on the Form 1040 Line 1h as ordinary income.
The benefits reported on a SSA-1099 can be taxable if you also have other types of income -
Up to 85% of Social Security Retirement/Disability/Survivors benefits becomes taxable when all your other income plus 1/2 your social security reaches:
- Married Filing Jointly - $32,000
- Single or Head of Household - $25,000
- Married Filing Separately - 0
