My 19 year old son has never had a job where he received a W-2. In order to receive stimulus, he needs to do a "simple return" according to IRS guidelines so they have his info. Can this return wi

Has he had any kind of job?  If so, why did he not file tax returns in the past?

If he is your dependent, you would get $500 for him.  If he is not your dependent, he gets $1200.  But that is not just as simple as filing a return for zero dollars.  Technically, if he can be claimed as a dependent, he must check a box that says "I can be claimed as a dependent" even if you don't want to claim him.  Your son, if he was 19 on December 31, 2019, can be claimed as a dependent by you if one of the two scenarios fits:

1. He is a full time student, or was a full time student for at least part of 5 months of 2019 (this would include graduating high school seniors); and he did not earn more than half his own support.
2. If he is not a student, he can be claimed by you as a dependent if you paid more than half his living support and he had less than $4200 of taxable income.

It could be considered fraud if you create a tax return to give the appearance that he is not your dependent, if he still is your dependent.

To file a zero dollar tax return, you have to mail it.  It can't be e-filed.  But a zero dollar return will not necessarily make him not a dependent.