Even though Social Security Disability Insurance (SSDI) are not subject to taxation for approximately two-thirds of beneficiaries, the Social Security Administration (SSA) will still issue a form SSA-1099 to everyone who received SSDI benefits in a given tax year. Form SSA-1099 will indicate exactly how much money a beneficiary has received in SSDI benefits from SSA in that year. SSDI recipients should always retain Form SSA-1099 for when they file their federal and state income tax returns.