Social Security Disability Insurance (SSDI) from the Social Security Administration (SSA) are subject to Federal tax in limited cases. If you are married and file jointly, you and your spouse pay no tax on combined income below $32,000 per year—including half your SSDI benefits. Above this, a portion of SSDI benefits is subject to Federal tax. Most states exempt SSDI benefits. Since taxation of SSDI benefits is complicated and can vary, it is wise to consult an accountant—especially in the first benefit year.