You can omit them from your tax return. However, the other party must meet the qualifications. You can't just gift your dependents to someone else.
Qualifying Child
Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.
Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own support for the year.
Qualifying Relative
You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2022 taxes as long as they meet all of the following requirements :
You provided more than half of their financial support. More info
They made less than $4,400 in gross income during 2022 unless they are a qualifying child.
They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.)
They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
They aren't (or won't be) claimed as a dependent by someone else.
They aren’t filing a joint return with their spouse.
You are not being claimed as a dependent on someone else's return.
We are not sure what you are trying to do. Did you already file a past year return claiming a dependent that you should not have claimed? If so you have to amend that tax return and remove the dependent from the My Info section. Or are you asking for the upcoming tax season for tax year 2022?
Dependents are entered/edited in My Info, so if you are not claiming a dependent then you simply do not enter anything about that person in My Info. However, as stated above by another user, the person who will claim the dependent must meet the lawful criteria to claim the dependent. You cannot just "let" someone claim your dependent.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
Without knowing who "someone else" is and their relationship to you, it's hard to know if we're providing you useful information.
In the case of divorced or separated parents, what set of rules applies depends on the date of the divorce or separation. Things can get complicated very fast.