Great Question @Lissamb!
It depends on the situation. Some Special Needs Adults work and either care for themselves or live in Halfway Homes. Could you provide more information on your Nephew? And your relationship with him? Does he live with you? Does he, a Trust setup for him or the combination of the 2, provide more than 50% of his expenses?
https://www.irs.gov/pub/irs-pdf/p3966.pdf
Do these help in any way? Please let me know if you are looking for more detail on any one of these.
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