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benefits for tax years beginning after 1983. Since 1984, Social
Security disability benefits have been taxed in the same manner
as other Social Security benefits and subject to tax pursuant to
section 86. Sec. 86(d)(1); Thomas v. Commissioner, T.C. Memo.
2001-120 (and cases cited therein). A reduction of Social
Security disability benefits due to the receipt of benefits under
a workmen’s compensation act does not reduce the total amount of
taxable Social Security benefits. Sec. 86(d)(3); Mikalonis v.
Commissioner, T.C. Memo. 2000-281. Accordingly, we hold the
amounts petitioner received under the workmen’s compensation act
are includable in their gross income as taxable Social Security
disability benefits.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011