If two or more persons together provide more than 50 percent of an individual's
support, but no one member of the group provides more than half, the individuals
may enter into a multiple support agreement.
Under this agreement, the dependency exemption may be claimed by any person
providing more than 10 percent of the individual's support. If you are
that person, you must have each person who contributes over 10 percent
sign IRS Form 2120, Multiple Support Declaration, which you submit with
your tax return.
If you are a high-income taxpayer, your deductions for personal and dependency
exemptions may be gradually phased out.
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