For example, if you wish to calculate a monthly average number of hours worked and use six months of data, divide the total hours your employee works in six months and divide the result by six to determine the monthly average hours of work for the employee.
Social Security disability payments may be includable in taxable income and still not increase the tax you pay. A lump-sum retroactive payment of Social Security Disability Insurance (SSDI) may be includable in taxable income, depending on the amount and your other income and deductions.
Disability benefits may be taxable in these situations. The rules for disability benefits are the same as those of regular Social Security benefits. For single filers in the 2008 tax year, if all sources of income plus one-half of your disability money add up to more than $25,000, you will be taxed on your benefits.