all I can state is that you have the IRS reference; that is better than a Turbo Tax reference...
Here is what it states in the desktop version of TT:
Line 2b You only need to add the Modified Adjusted Gross Income (MAGI) (see below for detail) for dependents listed on this return who are required to file a tax return (excluding if they filed a return to only claim a full refund of taxes withheld or estimated taxes paid).
