Spousal SS disability benefits are being received by a 62 year old. Why does this catagory of benefits count tward the yearly gross income limit?

[Alicia65]

Some disability payments are subject to income tax, while others are not. Here are some common situations:

• Employer-paid disability benefits: If you receive disability income from an employer while you are unable to work, that money is usually taxable just like regular wages.
• Disability insurance payments: If you receive benefits from a disability insurance policy, your tax liability depends on who paid the premiums for the policy. If your employer paid the premiums, then the benefits are taxable. If you paid the premiums using after-tax money, your benefits are not taxable.
• Social Security disability: Social Security disability benefits may or may not be taxable depending on how much other income you (and your spouse, if you're married) may have. In general, though, if Social Security disability is your only source of income, your benefits aren't taxable. Internal Revenue Service Publication 915 provides further details on determining whether your benefits are taxable.
• Tax Tips for the Legally Disabled 
• Is Social Security Disability Income Taxable? 
• If you are married and file jointly, you can report up to $32,000 of income (made up of half of your SSDI benefits plus all of your other income) before needing to pay taxes on your SSDI benefits.                  Thank you for joining us today.