that approach will not work. Here is why:
as the taxpayer, you always have the option to claim or not claim your dependent. the IRS does not care.
HOWEVER,
when the "dependent" files his tax return he is ask CAN someone claim him? it does not ask DID someone claim him. See the difference? he will have to answer "yes, someone CAN claim him"; the fact that you don't claim him is not important.
If he CAN be claimed, he is not eligible for the stimulus.
the issue is not whether he has income to qualify for the stimulus, the issue is he CAN be claimed as a dependent.
