Disability income is considered taxable income if the
premiums for the disability insurance were paid by your employer, or if you
paid for the premiums with pre-tax dollars on your paycheck (If you are
not sure, check with your HR department).
Disability income is non-taxable if you paid the
insurance premiums with after-tax (out of pocket) dollars
If you and your employer jointly paid the premiums, only the disability amount covered by your employer's
payments are taxable.
See Is disability income taxable?
https://ttlc.intuit.com/questions/1901145-is-disability-income-taxable
