My son is 3 and has Down Syndrome. From a tax point of view, is he disabled? He is too young to claim social security, or work obviously, so I'm confused.

[Bsch4477]

At his age the question is moot since it won’t affect your return. You could answer it either way. 

[DawnC]

No, not for tax purposes.   The question would only come in to play if your son was over age 19.   It won't make a difference since he is only 3.   See the requirements below for claiming a child over 19.  

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.