Are Social Security Disability Payments taxable by the IRS?

1. If this is your only income then it is not taxable.

2. If one half of your SSD income plus other income exceeds the base amount, then a part of your SSD is taxable.
Read about social security income and disability benefits Your U.S. Tax Return: The U.S. Income Tax Topics 1 (http://taxipay.blogspot.com/2008/08/us-income-tax-topics-1.html)