If he is claiming his own exemption, you can not also claim him. So, you just delete him.
But, the real question is: is he allowed to claim himself. There is a rule that says IF somebody else CAN claim him as a dependent,
he is not allowed to claim his own exemption. If he has sufficient income
(usually more than $6300), he can & should still file taxes; he just
doesn’t get his own $4000 exemption (deduction). In TurboTax, he indicates that
somebody else can claim him as a dependent, at the personal information
section.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
1. He is under age 19, or under 24
if a full time student for at least 5 months of the year, or is totally &
permanently disabled
2. He did not provide more than 1/2 his own support
3. He lived with the parent
(including temporary absences such as away at school) for more than half
the year
A person can still be an
other dependent (Qualifying relative in IRS parlance, even though they do not
have to actually be related), if not a Qualifying Child, if he meets the 6
tests for claiming a dependent:
1. Closely Related OR live
with you ALL year
2. His/her gross taxable income for the year must be less than $4,000 (2015)
3. You must have provided
more than 1/2 his support (note the difference in the support test for a QC)
In either case:
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the
qualifying child of another taxpayer
If he qualifies as your dependent has filed a return, claiming himself, he
will need to file an amended return, unclaiming himself, so that you can claim
him. You do no need to wait until his amended return is fully processed, to
claim him on your return. But, you cannot e-file. You will have to mail in a
paper return.
