If your son's employment is a kind of limited work designed for a person who is disabled and qualifies for SSI, he could still meet the criteria for total and permanent disability. The IRS doesn't consider sheltered employment to be "substantial gainful activity". See this IRS article for more information.
For the IRS to consider your dependent to be "disabled," your child must have a disability that meets one of the following criteria. The disability must have lasted continuously for at least one year. It will last continuously for at least one year. The disability can lead to death.
To prove your child's disability, get a letter from their doctor, healthcare provider or any social service program or agency that can verify their disability.
If this is still the situation after he turns 24, he can still be considered a qualifying child for purposes of the Child Tax Credit. The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
See this TurboTax tips article for more information.
According to Social Security:
The term “substantial gainful activity” (SGA) is used to describe a level of work activity and earnings. Work is “substantial” if it involves doing significant physical or mental activities or a combination of both. “Gainful” work activity is: Work performed for pay or profit.
See this IRS webpage for more information for people with disabilities.
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