@patsfan761 wrote:
We cannot claim him-he made over $4300.
Maybe, maybe not.
Let's talk about the stimulus first. If he can be claimed as a dependent, he must answer "yes, I can be claimed as a dependent by someone else" even if that person does not want to claim him. That will disqualify him from the round 1 and round 2 payments. You will not get a round 1 or round 2 payment for him as your dependent, but you will get a round 3 payment of $1400 because Congress changed the rules.
Now, for whether or not he can be claimed, there are 2 sets of rules. He can't be a "qualifying relative" dependent if he has more than $4300 of taxable income. However, he can be a "qualifying child" dependent if he is permanently and totally disabled, and lives in your home more than half the year. For tax purposes, "disabled" means he can't perform substantial gainful work. Many people who meet a medical definition of disability, can still perform work and are not disabled for tax purposes. The ability to work a minimum wage job without special accommodations is generally proof of being able to perform gainful work, but working at a sheltered workshop in a protected environment is not considered performing substantial gainful work.
You started off saying he was disabled. Even though his income disqualifies him from being a "qualifying relative" dependent, you will need to consider his ability to work, and where he lived, to determine if he can or can't be a "qualifying child" dependent. If he can't be a qualifying child dependent (such as because he can perform gainful work), then it is perfectly ok for him to answer on his tax return that he can't be claimed as a dependent, and then he would get both the $1200 and $600 recovery rebates.
