Son had a large stroke on left side that left him paralyzed,unable to do anything for himself or make any decisions. I'm his poa. He receives a small as check. This is used for his personal care ands

Possibly, if he is considered permanently and totally disabled, lived with you more than half the year (other than temporary absences), he is not filing a joint return with someone else and does not provide more than half of his own support then yes you can claim him as your Qualifying Child.

If that does not apply, you may be able to still claim him as a qualifying relative if the following apply:

1. Cannot be your qualifying child or the qualifying child of any other taxpayer.
2. person's gross income for the year must be less than $4,050 (Social Security generally is not included)
3. you generally must provide more than half of a person's total support during the calendar year.

If he has no other income then you generally will not need to report his SS.  If his SS is reportable, a return would need to be filed in his name.  His SS and other earned income cannot be reported on your return.

"To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:

• One-half of your benefits; plus
• All of your other income, including tax-exempt interest.

The base amount for your filing status is:

• $25,000 if you're single, head of household, or qualifying widow(er),
• $25,000 if you're married filing separately and lived apart from your spouse for the entire year,
• $32,000 if you're married filing jointly,
• $0 if you're married filing separately and lived with your spouse at any time during the tax year."  https://www.irs.gov/faqs/social-security-income/regular-disability-benefits/regular-disability-benef...