Multiple Support Agreements

Where two or more taxpayers together contribute more than 50% to the support of a person but none of them individually contributes more than 50%, the contributing taxpayers, all of whom must be qualifying relatives(or lived the entire year with) the individual, may agree among themselves which contributor may claim the dependency exemption.

A contributor must have contributed more than 10% of the person’s support in addition to meeting the other dependency tests in order to be able to claim him or her as a dependent
The joint contributors are required to file a multiple support declaration, Form 2120.