This question is better suited for your Certified Public Accountant. Based on my knowledge, you must report as income any amount you receive for your disability through a long term disability policy if the plan's premiums were paid for by your employer.
If both you and your employer have paid the premiums for the plan, only the amount you receive for your disability that is due to your employer's payments is reported as income.
If you pay the entire cost of your long term disability policy, do not include any amounts you receive for your disability as income on your tax return. This would include any employer or private individual policy where you paid 100% of the premiums.
Please consult with your Certified Public Accountant, as rules change frequently.The Law Firm of J.P. Gonzalez-Sirgo, P.A. represents individuals that have had their valid long term disability benefits denied, delayed or terminated irrespective of whether the policy was purchased individually or issued through an employer group policy. The firm is available to assist individuals with the initial application process, during the administrative appeals process, handling denials of claims or termination of benefits, litigation in state or federal court, and negotiating a one-time lump sum settlement or buy-out. Please contact our office to discuss your case in more detail.