You can’t contribute for him to a traditional IRA account, but there is a way to save for the disabled.It’s called an ABLE account, and here’s an explanation:
ABLE Accounts, which are tax-advantaged savings accounts for individuals with disabilities and their families, were created as a result of the passage of the Stephen Beck Jr., Achieving a Better Life Experience Act of 2014 or better known as the ABLE Act. The beneficiary of the account is the account owner, and income earned by the accounts will not be taxed. Contributions to the account, which can be made by any person (the account beneficiary, family and friends), must be made using post-taxed dollars and will not be tax deductible for purposes of federal taxes, however some states may allow for state income tax deductions for contribution made to an ABLE account.
To learn more about how to set up one of these accounts, here’s a link to the ABLE National Resource Center website. You can learn how to open one of these accounts.