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.
Qualifying relative: Generally, to claim a person as a qualifying relative, you must pay over half of that person's support.
Rules: 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.
Signed statement: 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.
With your return: Don't file the signed statement with your return.
More than four: If there are more than four other eligible persons, attach a statement to your return.
| Question | Answer |
|---|---|
| Form Name | Form 2120 |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 23 |
| Avg. time to fill out | 4 min |
| Edition | December 2025 |
| Issuing agency | Internal Revenue Service |
| Where to file | Attach to Form 1040 or 1040-SR |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | 2120, Form 2120, IRS 2120, IRS Form 2120, Multiple Support Declaration |
| Official source | Form 2120 (Rev December 2025), Internal Revenue Service |
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