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Only Social Security survivors' and disability benefits received by minors can be taxable. If your child receives Supplemental Security Income, the full amount of the benefits is exempt from tax, and neither you nor your child must include them on your income tax return.
The simple answer to this is that Social Security disability benefits are taxable. However, you may or may not have to pay tax on your disability benefits. Social Security issues a miscellaneous SSA 1099 for disability benefits paid each year.