Can my son claim his brother and me on his return? I didn’t work due to being disabled.

Maybe.  You can claim a child, relative, friend, fiancé(e), and so on as a dependent on your 2023 taxes as long as they meet the following requirements:

 

Qualifying child:

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a US 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).
  • There's 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.

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Your son can claim you as a "qualifying relative" dependent if all the following are true:

1. You have less than $4700 of taxable income.

2. Your son paid more than half your financial support for the year.  (It is not necessary that you lived together.)

 

Your son can claim his brother as a qualifying child dependent if all the following are true:

1. Your son is older than his brother.

2. The brother lived in the son's home more than half the year.

3. The brother is under age 19, or under age 24 and also a full time student.

4. The brother did not pay more than half his own support.

 

If your son can't claim his brother as a qualifying child dependent, he might be able to claim him as a qualifying relative so long as:

1. The brother has less than $4700 of taxable income.

2. Your son paid more than half his financial support for the year.  (It is not necessary that you lived together.)

3. No other "taxpayer" could claim the brother as a dependent ahead of your other son.