Form 2120, titled "Multiple Support Declaration," is an IRS form used to claim a qualifying relative as a dependent when more than one person contributes to the support of that individual. This form is specifically designed for situations where no single person paid over half of the qualifying relative’s total support during the calendar year, but multiple individuals together paid more than half. The form allows one of those individuals to claim the dependent by obtaining signed waivers from all other eligible persons who contributed over 10% of the support.
Key Requirements for Using Form 2120
- Joint Support: You and one or more other eligible persons together paid over half of the qualifying relative’s support.
- Individual Contribution: You must have paid more than 10% of the total support.
- No Single Contributor Paid Over Half: No one person alone paid more than half of the support.
- Other Dependency Tests Met: The qualifying relative must meet all other dependency tests (such as relationship, residence, and gross income limits). Refer to Step 4, “Is Your Qualifying Relative Your Dependent,” in the Form 1040 instructions for details.
- Signed Written Statements: Each other eligible person who paid over 10% of the support must provide you with a signed statement (a “Multiple Support Declaration”) confirming they will not claim the dependent for that calendar year.
What Must Be Included in the Signed Statements
- The calendar year the waiver applies to
- The name of the qualifying relative supported
- The eligible person’s name, address, and Social Security number
These signed statements must be kept with your records in case the IRS requests them. They are not filed with your tax return.
Important Notes
- Form 2120 applies only to claiming a qualifying relative, not a qualifying child.
- For definitions of “qualifying relative” and “qualifying child,” refer to the instructions for Form 1040 or IRS Publication 501.
- Attach Form 2120 to your Form 1040 or Form 1040-SR when filing your tax return.
Source:
Form 2120 (Rev. December 2025) - Multiple Support Declaration
Disclaimer: Always verify details with the current year’s Federal or State Department of Revenue Forms and Instructions. Tax laws and forms may change annually. For complex situations, consult a CPA or tax attorney.