Generally, to claim a person as a qualifying relative, you must pay over half that person's support. However, even if you didn't meet this support test, you may be able to claim him or her as a dependent if all of the following apply:
- You and one or more other eligible person(s) together paid over half that person's support.
- You paid over 10% of the support.
- No one alone paid over half of that person's support.
- The other dependency tests are met.
- Each other eligible person who paid over 10% of the support agrees not to claim the person as a dependent by giving you a signed statement.