Because he is disabled, you would not have to consider his disability income to qualify to claim him as a dependent- he would be your qualifying child. Foe Head of Household purposes, you would only be required to show you paid for more than half of the total household expenses.
Under proposed Treasury regulations, if you received Temporary Assistance to Needy Families (TANF) payments or other similar payments and used the payment to support another person, those payments are considered support you provided for that person, rather than support provided by the government or other third party. Although this has not been finalized, once it is you will be able to use his Social Security Disability as provided by you.
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