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 another person as a dependent except that he or she did not pay over half of that persons support.
If there are more than four other eligible persons, attach a statement to your return with the required information.
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 did not 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 Form 1040 or Form 1040A instructions.
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.
For more information see IRS Form 2120