Not everyone can deduct the SSDI money into the appropriate years. I was not allowed to do so. It gets VERY complicated and frustrating. I paid a tax man to do it.

For example, I was told I could NOT write a check to the IRS, I had to WITHHOLD all the money I owed or pay a penalty. I paid a penalty. This was not all due to the size of the check from SSDI, I knew I was being sent out of town to a hospital for a long period of time (we were gone almost 6 weeks), so I cashed in a life insurance policy before I knew I was getting the SSDI check, which pushed my income up for that one year. YOU may be able to deduct it in separate years, but...... it is not "automatic".

Good luck with it, I hope you can divide it.