Is Supplemental Security Income (SSI) received by a disabled person taxable?

Is Supplemental Security Income (SSI) received by a disabled person taxable?

No. SSI benefits are not taxable for federal income tax purposes. However, if a person receives Social Security disability payments, these may be partially taxable. Disability payments under Social Security are treated the same as retirement payments from Social Security made on account of age. They may be fully tax free, or included in income at 50% or 85%, depending on the person's other income (including tax-free interest and Social Security benefits). If a person is receiving SSI, then is it likely that there is insufficient income to require any portion of the Social Security benefits for disability to be includible in gross income.