Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Qualifying Relative Tests

Multiple Support Agreements (Form 2120)

Sometimes no one provides more than half the support of a person. Multiple support means that two or more people who could claim the person as a dependent except for the support test, together provide more than half the dependent's support.

Note that:

  • Multiple Support Agreements apply only to a qualifying relative, not to a qualifying child, and
  • Only one taxpayer can claim the exemption for a dependent with multiple support.
Tip

Taxpayers who provide multiple support for a dependent decide among themselves who will take the exemption for the year. Volunteer tax preparers do not decide.

Portion of Interview Tips showing that Step 6 is used to Determine Multiple Support.