As 2012 rolls toward April, most people in Florida have the issues of taxes running through the back of their minds. It is a yearly obligation for many who earn an income. Unfortunately, the United States tax code is a complex animal that seems to grow more complex with each passing breath.

Many Social Security beneficiaries have questions each year concerning the tax implications of their benefits. Like anything to do with the tax code, Social Security benefits and the tax implications that may attach vary widely. Tax issues are often not straightforward and easy to apply, and in relation to Social Security benefits, the rules do in many cases have complex steps.

A common question that Social Security beneficiaries, including Social Security Disability beneficiaries, may have involves the tax concept known as gross income. The question seems relatively easy to ask--that is, are Social Security benefits considered gross income for tax purposes? The answer generally varies, based upon the type of benefits a person is receiving and the answer is influenced by other factors.

Generally, Supplemental Security Income is not taxable. The benefit for low-income Americans under the SSI program is generally not considered a part of gross income for tax purposes. Other Social Security benefits, such as Social Security Disability benefits, survivor benefits and retirement benefits, work under different rules.

The Internal Revenue Service has a formula for determining whether SSDI benefits may become taxable. Retirement and survivor benefits are also treated under the formula.

SSDI benefits may become partially taxable when the beneficiary has received other forms of income during the year. That means if an SSDI beneficiary has had no other income in the tax year, the SSDI benefits are generally not considered gross income, and income tax issues do not arise.

However, when Social Security beneficiaries, other than SSI beneficiaries, have other forms of income, SSA benefits may become taxable. The IRS says that generally, a portion of Social Security benefits may become taxable when half of the SSA benefits, added to other income, exceed a specified base amount.

The base amount is determined by filing status. For instance, the IRS says that a married person filing a joint tax return will have a base amount of $32,000 this year. When half of the SSDI benefit received during the year is added to other income, and the sum exceeds $32,000, then a portion of the SSDI benefit is taxable as part of gross income.

For many beneficiaries there is no tax liability. However, for others, the complex tax laws can raise confusion. Any SSDI beneficiaries who have other sources of income may want to speak with a tax professional or the IRS to avoid unwanted surprises at tax time.

Source: OregonLive.com, "Are these benefits included in gross income?" Richard Panick of IRS Media Relations, Jan. 25, 2012