A disability pension is an unearned income. Earned income comes from a salary or employment. A social security disability benefit is unearned income because it doesn't come from your employment. Still, unearned income such as this is reported on your tax. Other examples of unearned income are retirement benefit, child support, unemployment, interest or dividend that you have received.
Giving tax on Disability, however, depends on the disability plan and income of a person.
