The child may not be disabled for IRS purposes. For the IRS, disabled means “unable to perform substantial gainful work, due to a condition that is permanent, or will last at least one year, or will lead to death.” A person can be disabled under a medical definition but if they can work, they are not disabled for tax purposes.
Substantial gainful work does not include work done at sheltered workshops and rehab settings. But if your child can work a “regular” job without special accommodations, can keep a schedule, and so on, they are not disabled for tax purposes. $15,000 of income on the child’s own tax return may cause them to take a second look at your return. So make sure your child actually meets the tax definition of disabled.
