Disabled son age 26, earned $17,000. Lives with parents, can parents claim?
What type of earnings?
W2 earnings.
kudos!!!
You betcha!
Who paid for over half of the son's support?
Depending on the circumstances, the parents MIGHT be able to claim him as a Qualifying Child.
You'll need to determine if he meets the tax definition of "permanently and totally disabled" (see first link).
And $17,000 could be under the "substantial gainful activity" .
https://www.irs.gov/publications/p501#en_US_2024_publink1000220897
https://www.ssa.gov/oact/cola/sga.html
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