J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.6 Multiple Support Agreements

Are you and others sharing the support of one person, but with no one individual providing more than 50% (21.5) of his or her total support? You are treated as meeting the support test for a qualifying relative (21.4) if:

1. You gave more than 10% of the support;

2. The amount contributed by you and others to the dependent’s support equals more than half the support;

- - - - - - - - - -

Filing Instruction

Multiple Support Agreement

If you contribute more than 10% of a person’s support and all other more-than-10% contributors agree to let you claim the exemption, each of them should sign a consent on separate Forms 2120 that you attach to your return.

- - - - - - - - - -

3. Each contributor could have claimed the exemption—except that he or she gave less than half the support; and

4. Each contributor who gave more than 10% agrees to let you take the exemption. Each signs a Form 2120, “Multiple Support Declaration.” You then attach the forms to your return.

EXAMPLES

1. You and your two brothers contribute $2,000 each toward the support of your mother. She contributes $1,000 of her own to support herself. Your two sisters contribute $500 each. Thus, the total support comes to $8,000. Of this, you and your brothers each gave 25% ($2,000 ÷ $8,000), for a total of 75%. Each sister gave 6¼% ($500 ÷ $8,000). You or one of your brothers ...