How can I remove a dependent whose income too high?

Dependents are entered, edited or deleted in  MY INFO.

If you answer the questions in the "Personal Info" section for the child, the program will tell you if they are your dependent.

If this is your Qualifying Child, the amount they earn is of no consequence in determining whether they are your dependent (only if they supplied more than half their own support) and whether you claim them on your return. 

The fact that a dependent needs to file, does NOT mean they are not ALSO your dependent. It does not mean you need to remove them from your return. 

If they are not your dependent, the program should tell you that and not claim the person as your dependent. 

You can go through the interview again, or go back to the summary for the "Personal Info" section and select "Delete" for the dependent, but before you delete them, make sure they are not your dependent.

Qualifying child
To qualify as a dependent, a child must also pass these tests:
• Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: Live with you for more than half the year, with some exceptions
• Support: Get more than half their financial support from you

NOTE there is no income limit for a qualifying child
• Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child

ONY IF THEY ARE NOT YOUR QUALIFING CHILD THEN THEIR INCOME MATTERS 

Qualifying relative
A qualifying relative must meet general rules for dependents and pass these tests:
• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050
• Support: Gets more than half their financial support from you
 

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