Interesting Question, But The Answer Is Probably "No"

Social Security benefits may be partially taxable, depending upon the recipient's other income. George Saenz, who has a tax advice column at Bankrate.com, answers an interesting question. Imagine a disabled person who is receiving Social Security disability benefits under Title II of the Social Security Act and that the Social Security is that individual's only income, but this disabled person has a spouse who works and has substantial income. Would it make sense for the disabled person and his or her spouse to file separate income returns so that the disabled person's Social Security disability benefits would not be taxed? Interesting question, but the answer is "probably not" because the non-disabled spouse would be unable to take an exemption for the disabled person and would be unable to itemize, but this may still be an idea worth considering for some Social Security recipients.