diff --git a/flang/test/Lower/OpenACC/Todo/acc-declare.f90 b/flang/test/Lower/OpenACC/Todo/acc-declare.f90
deleted file mode 100644
--- a/flang/test/Lower/OpenACC/Todo/acc-declare.f90
+++ /dev/null
@@ -1,10 +0,0 @@
-! This test checks lowering of OpenACC declare Directive.
-
-// RUN: not flang-new -fc1 -emit-fir -fopenacc %s 2>&1 | FileCheck %s
-
-program main
-  real, dimension(10) :: aa, bb
-
-  // CHECK: not yet implemented: OpenACC Standalone Declarative construct
-  !$acc declare present(aa, bb)
-end