SSA Disability Payment Taxable?

[tbamaze]

I have a client that received disability payments from the Social Security Administration (a lump sum for prior years to catch up since the date of being disabled) and started receiving monthly amounts for part of 2022.  This is the person's only income, and they are single.  Based on research I have done they are not required to pay taxes since they do not have any other sources of income.  Can anyone confirm this or have suggestions for additional research?

[Just-Lisa-Now-]

If thats their only income, no return is needed.  In the future, when in doubt, plug it into a tax return and see what happens,

[TaxGuyBill]

How much is it?

[tbamaze]

Lump sum of $40,734 (for prior years) and $14,210 for 5 months of 2022.  Total is $54,944.  Person did not file past 2 years because had no income to report.

[TaxGuyBill]

The taxable amount will be less than his $12,950, so he probably isn't required to file a tax return.