Your Ohio Social Security Disability / Insurance (SSD / SSI) benefits may be subjected to being
taxed. This would depend upon how you file, and if you have other sources of income. If your Social Security benefits are your only source of income which you have received in the past year, then more than likely these benefits are not subject to income tax. If you have earned other money , then you will need to calculate whether your adjusted gross income is grater than the limits currently set by the Internal Revenue Service.
Social Security Disability Sole Source Income
If your sole source of income during the taxable year was your SSD / SSI benefits then it is not necessary to file tax return with the IRS. The income from your benefits will generally fall below the limits set by the government and none of this income will be subject to federal taxes. This rule also applies to all married couples filing jointly, where neither spouse has any income other than their SSD / SSI benefits.
Other Sources of Income – Calculations and Limits
If any individual, or spouse in the case of married couples, has earned income from other sources, then you should complete an IRS 1040 Form to calculate if you have any income subject to tax. The form an accompanying instructions will explain how to make these calculations, and will provide the limits to determine what, if any, of your income is subject to tax. As a general rule, an individual filing single, may be subject to tax if their adjusted income falls above $25,000, while those who file jointly might have to pay tax if their adjusted income rises above $32,000.
Although these rules may seem simple, it would be wise to consult a tax professional to review your specific set of facts. You can also find more information at the IRS website online.