Probably not.
An unrelated person must be a member of your household for the entire year, to be a dependent.
In addition to the support test, there is an income test, but social security benefits (including disability) do not count as income.
if you can claim him, you get a $500, non refundable, dependent credit. There is no additional credit for disability. In addition, the old exemption deduction ($4050) is gone.
There are two types of dependents, "Qualifying Children"(QC) and
standard ("Qualifying Relative" in IRS parlance even though they
don't have to actually be related).
A person can still be a Qualifying
relative dependent, if not a Qualifying Child, if he meets the 6 tests for
claiming a dependent:
1. Closely Related OR live
with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)
3. The taxpayer must have
provided more than 1/2 his support
In either case:
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the
qualifying child of another taxpayer
Nontaxable
Social security doesn't count as income, for the income test, but social
security money he/she spends on her self does count as support not provided by
you, for the support test. The IRS has a worksheet that can
be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support
value of a home is the fair market rental value, divided by the number of
occupants.
