Use Form 2120 to:
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Identify each other eligible person (see below) who paid over 10% of the support of another person whom you are claiming as a dependent and
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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.
Who Can Claim the Dependent
Generally, to claim someone as a dependent, you must pay over half of that persons 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.
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You and one or more other eligible person(s) (see above) together paid over half of that persons support.
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You paid over 10% of the support.
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No one alone paid over half of that persons support.
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The other four dependency tests are met. See Dependents in the Form 1040 or Form 1040A instructions.
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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.
Note: To find out what is included in support, see IRS Pub. 501, Exemptions, Standard Deduction, and Filing Information.
Signed Statement
You must have received, from each other eligible person listed above, a signed statement waiving his or her right to claim the person as a dependent for the calendar year indicated on this form. The statement must include:
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The calendar year the waiver applies to,
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The name of the person the eligible person helped to support, and
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The eligible persons name, address, and social security number.
Do not file the signed statement with your return. But you must keep it for your records and be prepared to furnish it and any other information necessary to show that you qualify to claim the person as your dependent.