Is Disability Taxable

in2004, I received arrears to my disability and not file taxes. Do I file and I have to pay taxes on it?

Disability benefits are not taxable. If they were you would have received a 1099 or another form to say that the Government has been informed that you won something that should be added to your tax base on income.

It would have been payable in 2004. If you have not paid taxes on it, you'll probably have some serious interest and penalties. Yes, Social Security Disability is taxable on the amount of annual income of some, while chances are arrears (months or years) is out of this taxable category. I suggest a call / visit the IRS to get this resolved because failure to do so will only add to the amount you owe and the penalties and interest.