I think my son learned about negative numbers right before he turned 5 from older kids in his acting class. The older kids would sometimes bring their homework to work on during breaks.
He could do double digit subtraction with negative numbers in his head at five and this was one of the things I included in our application to DYS. We had to submit a portfolio with WIAT scores because that was all we had and they asked us to send a writing sample in his own handwriting so we gave up on trying for a while. As a 2E child with motor dyspraxia he would have trouble with this so we decided to wait until he can take the Explore or ACT to see if he scores high enough to qualify, but that requires the ability to "color in the lines" quickly since you have to fill in the bubbles and that is something else that a lot of kids with motor dyspraxia are not so good at. I wish they had online versions of the Explore and ACT tests for 2E kids like mine.