You don't report any of your children's income on your tax return.
The treatment is different for your two children.
The 30-year-old child is disabled. Note that for the IRS he must be permanently and totally disabled to be considered disabled. You can claim this child as a dependent, regardless of his income if he doesn't provide more than half of his own support. As you claim him as your dependent, you can claim his education credits by entering his form 1098-T on your own tax return. He can file his own tax return, but has to indicate that he can be claimed as a dependent by another taxpayer.
The 27-year-old is a full-time student, but earns more than $4,700 in 2023. You can't claim him as your dependent, even if you provided more than half of his support. He can file his own tax return and claim his own education credits by entering his form 1098-T on his return.
Please read this TurboTax article on Rules for claiming dependents.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"