Form 2120

(Rev. October 2018) 

Department of the Treasury 

Internal Revenue Service 

Multiple Support Declaration 

▶ Attach to Form 1040. 

▶ Go to www.irs.gov/Form2120 for the latest information.

OMB No. 1545-0074 

Attachment 

Sequence No. 114 

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 

What’s New 

Exemption deduction suspended. The deduction for personal exemptions 

is suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. 

Although taxpayers can’t claim a deduction for exemptions, eligibility for the 

exemption remains important for determining who may claim the credit for 

other dependents, as well as other tax benefits. See the instructions and 

Pub. 501 for details.

Purpose of Form 

Use Form 2120 to: 

• Identify each other eligible person (see below) who paid over 10% of the 

support of your qualifying relative whom you are claiming as a dependent, 

and 

• Indicate that you have a signed statement from each other eligible person 

waiving his or her right to claim that person as a dependent. 

An eligible person is someone who could have claimed a person as a 

dependent except that he or she didn’t pay over half of that person’s 

support. 

If there are more than four other eligible persons, attach a statement to 

your return with the required information. 

Note: The rules for multiple support agreements apply to claiming an 

exemption for a qualifying relative and don't apply to claiming an exemption 

for a qualifying child. For the definitions of “qualifying relative” and “qualifying 

child,” see the instructions for your tax return and Pub. 501.

Claiming a Qualifying Relative 

Generally, to claim a person as a qualifying relative, you must pay over half of 

that person’s support. However, even if you didn’t 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) (see above) 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. See Step 4, Is Your Qualifying 

Relative Your Dependent? in the Instructions for Form 1040. 

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. 

See Signed Statement on this page. 

Note: To find out what is included in support, see Pub. 501. 

Signed Statement 

You must have received, from each other eligible person listed above, a 

signed statement waiving his or her right to claim the person as a dependent 

for the calendar year indicated on this form. The statement must include: 

• The calendar year the waiver applies to, 

• The name of your qualifying relative the eligible person helped to support, 

and 

• The eligible person’s name, address, and social security number. 

Don’t file the signed statement with your return. But you must keep it for your 

records and be prepared to furnish it and any other information necessary to 

show that you qualify to claim the person as your dependent. 

Additional Information 

See Pub. 501 for details. 

Paperwork Reduction Act Notice. We ask for the information on this form 

to carry out the Internal Revenue laws of the United States. You are required 

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. 

You aren’t required to provide the information requested on a form that is 

subject to the Paperwork Reduction Act unless the form displays a valid 

OMB control number. Books or records relating to a form or its instructions 

must be retained as long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by Internal Revenue Code section 

6103. 

The average time and expenses required to complete and file this form will 

vary depending on individual circumstances. For the estimated averages, see 

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)