Form 2120
- Multiple Support Declaration
Form 2120 is used to provide information about eligible persons who paid over 10% of the support for a qualifying relative being claimed by the taxpayer as a dependent. An eligible person is someone who could have claimed a person as a dependent except that he or she did not pay over half of that person’s support.
Generally, to claim a person as a qualifying relative, you must pay over half of that person’s support. However, even if you did not meet this support test, you may be able to claim him or her as a dependent if all five of the following apply.
1. You and one or more other eligible person(s) together paid over half of that person’s support.
2. You paid over 10% of the support.
3. No one alone paid over half of that person’s support.
4. The other dependency tests are met.
5. Each other eligible person who paid over 10% of the support agrees not to claim that person as a dependent by giving you a signed statement.