DanielV01
Expert Alumni

Deductions & credits

This link has the IRS' definition of substantial gainful activity:  <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000174480">https://www.irs.gov/publications/... this link it states:  "Substantial gainful activity.
Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity."

That is the IRS' definition.  Your son's doctor may have a different opinion.  I can't make the call, because I'm neither a doctor nor the IRS, but you could ask your son's doctor his opinion based on this definition.  I would recommend this before attempting to claim him and have the claim questioned by the IRS and possibly audited.
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