Can I claim my 24 yr old? I understand he can't be a dependent child, but may be a dependent relative. His only income was from a 8 week internship his last semester.

[dcwhite]

Is an internship, that was a requirement for his degree, considered a wage?  I have paid for 100% of all living expenses as he still lives in my home.  The internship was more than $4000.

[Mike9241]

the money paid to him for an internship is taxable to him.  if his gross income is more than $4,300 he can't be claimed as a dependent.  but there may be good news.  if so in 2020 he can file his own return and get the maximum stimulus of $1200 + whatever the second stimulus is if it ever gets passed.  don't know if you are married or not. but if not, and you don't have a qualifying related individual (QRI) as a dependent you can't use head of household filing status

a QRI is any of the following and you paid more than 1/2 the cost of a home lived in for more than 6 months by any of the following

1) qualifying child

2) parent

3) a qualifying relative other than one who is unrelated and only treated as a QR because they lived with you for the entire year or only treated as a QR only because of a multiple support agreement

[NCperson]

suggest running through this IRS tool so there is no ambiguity 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

further, he is only eligible for the stimulus if you CAN'T claim him as a dependent.  He should file a 2020 tax return and $1200 should appear on Line 30 of Form 1040. 

If you CAN claim him, even if you choose not to, he is NOT eligible for the stimulus.  And if there was no tax withholding on the internship (and he received a W-2), there may be no need to file.