Form 2102

Multiple Support Declaration

Purpose of Form:
Use Form 2120 to report:

• Identify each other eligible person who paid over 10% of the support of your Qualifying Relative whom you are claiming as a dependent and an eligible person is someone who could have claimed a person as a dependent except that he or she did not pay over half of that person’s support.

• Indicate that you have signed statement from each other eligible person waiving his or her right to claim that person as a depende

General Instructions :
As per updates of 2005 the new criteria for claiming a dependent on Form 2120 now applies To only a QUALIFYING RELATIVE and not to a QUALIFYING CHILD.

Under the multiple support declaration  if the taxpayer or spouse is claiming someone as a dependent , then it is mandatory for the taxpayer  to get  a signed statement from each Person who provided some support to the dependent.
The signed copies are not to be attached to the return but are to be kept for the taxpayer’s records.