My wife is a disabled veteran and receives SS benefits. She received a SSA-1099 in the mail. Does this have to be reported as income if she is disabled?

If the income is disability from the Department of Veterans Affairs (VA), it is not taxable. However, if it is from Social Security Disability Benefits (SSDI), it could be taxable if she has substantial other income. See below for details.

https://ttlc.intuit.com/replies/3301926

All SSA-1099 forms are entered and taxed the same way, regardless if disability or retirement.