I have a student who is really struggling with math concepts. He doesn't know basic addition and subtraction facts, and multiplication facts are beyond his understanding. We've talked about 5 X 2 is the same as repeated addition, but he doesn't consistently count correctly on his fingers to be accurate. He also doesn't see that problem and go...I must count by 5s. We did a X 0 time test and he had to think about what to do each time. So much of the fourth grade curriculum revolves around knowing multiplication and I'm at a loss. He is being tested for SPED but I will still have him in my room until that is done, which will be the rest of the semester. I feel like having him do 4th grade content isn't helping him b/c he doesn't understand the basics and can't do the work independently. However, if he qualifies for SPED, they'll probably assign a para in my room and keep him in my math, so I feel like I need to keep going but I don't think it's beneficial. Suggestions? He really needs 1:1 math instruction at a lower level in my opinion but I can't do that when I have others who are working on the content I do teach.

What about having him listen in on the whole group lesson, but as far as actual work, maybe work on Front Row? It will require him to take a placement test and then he will be doing work on that level....so he'd be getting grade level content but also content on his level?

I teach 4th grade, and have the lowest (non-sped) math group. I have two students who can't consistently count past 10.
I have broken my instruction into 3 areas - basic facts, background knowledge, and grade-level curriculum.
We do a 5-minute fact practice every day. I started all my students on 100 addition problems focusing on 1s. If they got all 100, they moved on to 2s, etc. I have one student that's about to get to multiplication.
I have 2 students who work/process slowly. I give them only 50 problems to work in the 5 minutes.
I started them on multipication with equal groups, drawing a picture -5 groups with 2 in each group, etc. Then we moved to arrays. Every day I spiral back and give a quick review of each before moving on to the grade-level concept.
I have stripped down the curriculum (we use GoMath) so that it's very basic and straight forward, at the same time teaching the vocabulary.
For example, we just did mulitplicative comparison. I taught that "is" can be replaced with an "=" sign, and "times as many as" can be replaced with a "x" sign. So: 45 is 9 times as many as 5 is 45 = 9 x 5. And we work on many, many repetitions.
It can be done, but it does require extra preparation.

[or if] he gets Special Education services, you may need to do a cross-section of all of that. [Be prepared to hear that he may not qualify.]

Give him some lower level items as review/practice ie. math fact practice-especially addition and multiplication. Then, when exposing him to grade level things, give him a lesson on how to use a multiplication chart and then offer a simple one to use during that time.

In my Special Education class, I start each day with a few minutes of math fact practice at whatever level they need. They are all slowly getting a little better. Then when I move into the bigger (more complex) lesson, I make them use the chart and show their work. They still have to do all the steps: they still have to borrow and carry, do one or two part equations, solve simple word problems, etc. If I wait until they know the math facts, I'll never get to introduce the higher level items.

I have had students with iep's. Their plan called for using fact charts and calculators. I would just let him use a fact chart or calculator. I made addition, subtraction, and multiplication charts to be kept with the student and used as needed. The students eventually learned some, but not all.