Third party sick pay (long term disability) from an insurance company taxable income for California?

[Bob1000]

I am confused on the issue because the state provided disability insurance (which I am not receiving) does not get taxed per my comprehension of what I have read. This however, does not specifically mention third party disability insurance for California being included or excluded. I appreciate any experience or references to help answer this one.

[DaveF1006 · Accepted solution]

According to this State of California source payments made by third parties are fully taxable to an individual.  These payments are also known as short-term disability payments. There are exceptions where some payment are not considered third party pay.

• Payments made by a third party when the employee has paid the premiums. 
• Sick pay which is made after the first six calendar months following the last calendar month in which the employee performed services for the employer. 
• Payments received under a workers’ compensation law and SDI payments.