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Multiple Support Declaration OMB No. 1545-0074
Form 2120
(Rev. October 2018) ▶ Attach to Form 1040. Attachment
Department of the Treasury ▶ Go to www.irs.gov/Form2120 for the latest information. Sequence No. 114
Internal Revenue Service
Name(s) shown on return Your social security number
During the calendar year , the eligible persons listed below each paid over 10% of the support of:
Name of your qualifying relative
I have a signed statement from each eligible person waiving his or her right to claim this person as a dependent for any tax year that
began in the above calendar year.
Eligible person’s name Social security number
Address (number, street, apt. no., city, state, and ZIP code)
Eligible person’s name Social security number
Address (number, street, apt. no., city, state, and ZIP code)
Eligible person’s name Social security number
Address (number, street, apt. no., city, state, and ZIP code)
Eligible person’s name Social security number
Address (number, street, apt. no., city, state, and ZIP code)
Instructions 4. The other dependency tests are met. See Step 4, Is YourQualifying
Relative Your Dependent? in the Instructions for Form 1040.
What’s New 5. Each other eligible person who paid over 10% of the supportagrees
Exemption deduction suspended. The deduction for personal exemptions not to claim that person as a dependent by giving you asigned statement.
is suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. See Signed Statement on this page.
Although taxpayers can’t claim a deduction for exemptions, eligibility for the
exemption remains important for determining who may claim the credit for Note: To find out what is included in support, see Pub. 501.
other dependents, as well as other tax benefits. See the instructions and Signed Statement
Pub. 501 for details.
You must have received, from each other eligible person listed above, a
Purpose of Form signed statement waiving his or her right to claim the person as a dependent
Use Form 2120 to: for the calendar year indicated on this form. The statement must include:
• Identify each other eligible person (see below) who paid over 10% of the • The calendar year the waiver applies to,
support of your qualifying relative whom you are claiming as a dependent, • The name of your qualifying relative the eligible person helped to support,
and and
• Indicate that you have a signed statement from each other eligible person • The eligible person’s name, address, and social security number.
waiving his or her right to claim that person as a dependent. Don’t file the signed statement with your return. But you must keep it for your
An eligible person is someone who could have claimed a person as a records and be prepared to furnish it and any other information necessary to
dependent except that he or she didn’t pay over half of that person’s show that you qualify to claim the person as your dependent.
support.
If there are more than four other eligible persons, attach a statement to Additional Information
your return with the required information. See Pub. 501 for details.
Note: The rules for multiple support agreements apply to claiming an
exemption for a qualifying relative and don't apply to claiming an exemption Paperwork Reduction Act Notice. We ask for the information on this form
for a qualifying child. For the definitions of “qualifying relative” and “qualifying to carry out the Internal Revenue laws of the United States. You are required
child,” see the instructions for your tax return and Pub. 501. to give us the information. We need it to ensure that you are complying with
these laws and to allow us to figure and collect the right amount of tax.
Claiming a Qualifying Relative You aren’t required to provide the information requested on a form that is
Generally, to claim a person as a qualifying relative, you must pay over half of subject to the Paperwork Reduction Act unless the form displays a valid
that person’s support. However, even if you didn’t meet this support test, OMB control number. Books or records relating to a form or its instructions
you may be able to claim him or her as a dependent if all five of the following must be retained as long as their contents may become material in the
apply. administration of any Internal Revenue law. Generally, tax returns and return
1. You and one or more other eligible person(s) (see above) together paid information are confidential, as required by Internal Revenue Code section
over half of that person’s support. 6103.
2. You paid over 10% of the support. The average time and expenses required to complete and file this form will
vary depending on individual circumstances. For the estimated averages, see
3. No one alone paid over half of that person’s support. the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy
to hear from you. See the instructions for your income tax return.
Cat. No. 11712F Form 2120 (Rev. 10-2018)
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