Disabled child for more than half a year

[Gretel]

My TP has a disabled child that received SSI for years. Last year was the final year with payments stopping in September and the permanent disability being denied. Which rules does claiming this child follow? 1. The rule whatever the status is on 12-31 will determine that this child cannot be claimed for last year, or 2. Does this follow the rules for having provided over half of the support/5 month rule for college students (just not being 5 month but over half a year? So far I haven't been able to find anything.

[Gretel]

Oops - didn't see it in TTB the first time I looked - says at any time during the year.

[MAJ]

I would say they provided over half of the support for the child. Disabled or not. 51% = 100%
The ruling is just that. A ruling. Unless the IRS person is a Doctor I don't think they can make that determination. You can still claim the child for 2021. Moving forward, income and expenses will determine who provided the majority of support.