Some Social Security Disability Insurance (SSDI) issued by the Social Security Administration (SSA) are subject to taxation. However, SSDI recipients with no other income do not pay tax. Unlike Supplemental Security Income—on which a recipient pays no tax after retirement age—there is currently no age-related cutoff to determine if SSDI benefits are subject to tax. Since taxation of SSDI benefits is complicated and can vary, it is wise to consult an accountant—especially in the first benefit year.