Husband just started Social Security Disability in 2023

MacyD

All of 2023, my husband did not work. From Jan-May (I think) he was receiving insurance disability from his job, while waiting for SS Disability to be approved. He started receiving his disability starting October 2023. He hasn't received any back pay as of yet. Does my husband have to file taxes? Also, since I have W2's, can I claim head of household? Thank you for assisting me in filing my taxes. Leah D.

MatthewD

Hello MacyD,

When you are married, you generally have two filing status options.

1. Married Filing Joint
2. Married Filing Separately

In your case, the best option would likely be Married Filing Joint, even if only one of you had income. You would NOT file as Head of Household and claim your husband as a dependent. You may use the IRS Taxpayer Assistant, "What is my filing status?" to confirm this.

Also, I suggest you make sure you have any 1099 forms for him and perhaps even a W2 from work to make sure you report any income (even if is not taxable). Certain disability insurance payments can be taxable and are reported on a W2. Social Security Benefits due to disability are reported on an SSA-1099 and must be reported on your tax return.