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.

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.