Yes, your mother can claim your disabled child as a dependent if your chld meets the qualifying children test.
Relationship test
The child must be related to the taxpayer in one of these ways:
Son, daughter, stepchild, foster child
Brother, sister, half‑sibling, step‑sibling
A descendant of any of the above (grandchild, niece, nephew)
Age test
The child must be:
Under age 19 at the end of the year, or
Under age 24 and a full‑time student, or
Any age if permanently and totally disabled
Residency test
The child must live with the taxpayer for more than half the year. Temporary absences (school, medical care, military service, etc.) do not break residency.
4. Support test
The child cannot provide more than half of their own support during the year. Support includes housing, food, medical care, education, and other living expenses.
This does NOT reduce your child’s SSI, because SSI is based on the household’s actual financial support, not on who claims the child for taxes. SSI
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