Is SSI I receive for my disabled son counted as income

[Hal_Al]

No, it is not income to you. Supplemental security Income (SSI) is not income to him either, it is considered welfare.

However, if by SSI, you means social security income; read on.

Social security payments to children.

 If the Social Security (SS) payments. Including SS disability, were under his/her SS number (as they usually are), it does not get reported on your return. If it does need to be reported, it would go on his/her individual return. If that was his/her only income, it does not get reported at all. She does not need to file a tax return. 

SS is only taxable & reportable when added to sufficient other income. Social security only  becomes taxable, when his income, including 1/2 his social security, reaches $25,000