Taxable Benefits

Anyone who collects Social Security Disability payments may be subject to income taxes on those payments. That determination is based on what other income the disabled person may be receiving. For example, the income total could include wages, self-employment income, interest, dividends and any other income that is reported on an income tax return.

Taxable Amount

Instead of the Internal Revenue Service (IRS) providing a separate tax table for Social Security benefits, they give a break and only tax a portion of these benefits. It all depends upon the amount of other income reported to the IRS. However, no one has to pay taxes on more than 85 percent of their Social Security benefits. In fact, some people will only pay on a smaller percentage.

Joint Income Tax Return

If the disabled individual is filing a joint income tax return, it is possible that he will only be required to pay tax on 50 percent of his Social Security Income. It will depend on how much the other tax filer has earned during the tax year.

Social Security Statement

Each year, a disabled individual who receives Social Security benefits will receive a Form SSA-1099 that states the amount of benefits received for the previous year. In general, if half of this amount along with all other taxable income totals more than a federally set "base amount," then at least some of the benefits may be taxable. In 2012, the base amount for a single person was $25,000. For a married person filing jointly, it was $32,000. Single filers whose calculated incomes amounted to more than $34,000 faced taxation on 85 percent of their benefits -- married people filing jointly hit the 85 percent level when their calculations reached $44,000.

Quarterly Taxes

It is not a requirement to have federal income tax withheld from Social Security benefits. However, if the individual has to pay income tax on her disability benefits each year, it might be easier to pay them quarterly instead of once a year. This requires filling out Form W-4V, which is a Voluntary Withholding Request. This form also allows her to choose what percentage of the payments she would like withheld.