It's that time of year, and many successful Social Security disability claimants who received a lump sum of retroactive benefits in 2009 are now assessing the income tax consequences.

I am not a tax lawyer, and you won't be getting tax advice from me. However, there is an excellent web page available from the National Organization of Social Security Claimants' Representatives (NOSSCR) on Social Security and income tax. The page answers most common questions regarding disability benefits and income tax.

I will repeat NOSSCR's caveat: the page provides general quidance only. Consult a tax professional for specific advice.