Should my son, who has been taking care of me and my wife, file us on his taxes?

Tax law is very complex.  I recommend you speak to a tax professional about your question because a tax professional is the one that needs to answer this question.  I am not a tax professional. Although you are disabled and your wife is disabled, this question concerns taxation, yet appears on the social security disability questions site of Lawyers.com.  You could copy and paste your question, and re-post it in the "Taxation" area of this website.  Because the deadline is Tuesday this year (April 17, 2012), it doesn't leave you much time.  But your question may help others on this site. PLEASE NOTE that an in person consultation is always best when you have a legal problem. DO NOT RELY on information for a legal remedy without having contacted a lawyer (or in this case a tax professional). Facts and circumstances of every case have to be applied to the law that is relevant for the state or location in question. NEVER rest on a right or defense you may have. Legal rights are not like wine - they don't improve with age or time. Time limits can completely prohibit recovery. SEEK LEGAL ADVICE IMMEDIATELY. Be sure to visit my website for answers to other Social Security Disability questions.