6.3 Social Security Income: Regular & Disability Benefits
Are social security disability benefits taxed just like social security
retirement benefits?
There is no difference in the formula for determining the taxation of social
security benefits - whether the benefits are age-related or disability-related,
except social security benefits do not include supplemental security income
(SSI) payments, which are not taxable.
References:
- Publication 915, Social Security and Equivalent Railroad
Retirement Benefits
- Tax Topic 423, Social security and equivalent railroad
retirement benefits
Is social security income paid to a disabled dependent child taxable
income on the parent's return?
The income is reportable on the return of the person who has the legal
right to receive the benefits. The social security benefits belonging to your
dependent child must be added to your child's other income to see whether
any of those benefits are taxable to the child. Whether the benefits are taxable
will depend on the amount of benefits and amount of other income including
interest or dividends.
References:
- Publication 915, Social Security and Equivalent Railroad
Retirement Benefits
- Tax Topic 423, Social security and equivalent railroad
retirement benefits
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