What is a Multiple Support Declaration, Form 2120?

Menu Path: Misc > Deductions/Credits > Multiple Support Declaration (Form 2120)

Enter the Multiple Support information on the Multiple Support Declaration Information (Form 2120) screen.

A Multiple Support Declaration is a form we help you fill out to tell the IRS who helped to support a qualifying relative that you're claiming as a dependent on your return. You'll need this form when you paid at least 10%, but less than half of the living expenses for that relative.

For example:You and three siblings together paid more than half the living expenses of an aging parent, but no one sibling paid more than half. You paid at least 10% of the costs and your other siblings agree that you can claim the parent on your tax return. In this case, we'll help you fill out a Multiple Support Declaration with the name, address, and Social Security number for each sibling who contributed at least 10% of the parent's living expenses.

If you provided over half the support to your relative by yourself, then you do NOT need to prepare a Multiple Support Declaration to claim the relative as a dependent. However, if nobody provided more than half the support to your relative on their own, but as a group you did, then you need to choose which person in the group gets to claim the relative as a dependent on his or her tax return. If you're chosen, then you can claim your relative as a dependent if you get signed statements from each eligible person waiving his or her right to claim your relative as a dependent on their own tax returns.

A Multiple Support Declaration is NOT needed if you're claiming your own children as dependents because to claim your children, you need to have paid more than half of their expenses.

Free federal for everyone

Start 2025 return