Declare multiple support for certain dependents with Form 2120

What is Form 2120?

You can use Form 2120 to make a multiple support declaration for certain dependents if more than one person pays over 10% of the dependent’s total support, but no one person pays more than 50%. Support is defined as basic living expenses, such as housing, utilities, food, clothing, and other necessities.

The main purpose of this form is to identify the person who will claim a dependent in the qualifying relative category to qualify for certain credits, such as the credit for other dependents, when no one person named on the form provides more than half of the dependent’s . Filing Form 2120 allows all but one of the people who support the dependent to waive their rights to claim that person as a dependent.

• While dependent exemptions have been eliminated for the 2018-2025 tax years, there are other tax benefits of claiming a dependent, including the child and dependent care credit and the ability to claim a dependent’s medical and educational expenses.
• Each individual listed on Form 2120 may claim any medical expenses they paid for the dependent each year.

Why file Form 2120?

Individuals over 18 who are not full-time students, or permanently and totally disabled, may receive support from multiple people as a qualifying relative. It may be necessary to file a multiple support declaration to determine who is eligible to claim that person as a dependent.

Many times, in extended family and community relationships, an individual may receive significant support from someone unrelated to them or related but not a parent. When the individual receiving support is a parent or other relative, they do not have to live with the individuals providing their support,

Qualifying child vs. qualifying relative dependents

You can’t use Form 2120 for multiple people who want to claim the same dependent child.

A qualifying child must:

• Be under 19 (24 if a full-time student, no age limit if permanently and totally disabled)
• Be younger than you
• Live with you for more than half the year
• Not have provided more than half of their own support for the year
• Be your child by birth or adoption, stepchild, foster child, sibling, half-sibling, stepsibling, or any descendent (for example, grandchild, niece or nephew, but not cousin)

Since the support rule for a qualifying child requires the child not to provide more than half their own support, Form 2120 is not permitted for a qualifying child.

A qualifying relative:

• Can be related to you in one of the ways defined above, but does not need to be younger than you, or in the age brackets outlined
• Does not have to be related to you, such as a friend or significant other who is not your spouse or other relative
• Must have less than $4,700 in gross income for 2023
• Must receive more than half of their total support from you, or the group of individuals who paid more than 10% of their support

A qualifying relative needs to live with you for the entire year in the same household, unless they are related to you in any of the following ways:

• Child, stepchild, foster child, or descendants (for example, grandchild)
• Sibling, half-sibling, or stepsibling
• Parent, stepparent, grandparent, or other direct ancestor except foster parents
• Niece or nephew, including those of half-siblings
• Aunts and uncles
• In-laws

How to fill out Form 2120

If you are claiming the dependent on your tax return, enter your name and Social Security number at the top of Form 2120. Below that, enter the tax year in question and the dependent's name.

You can name up to four people on Form 2120 if each person contributes more than 10% of the dependent's total support and could potentially claim the dependent. If there are more than four people who could claim the dependent, attach an additional statement. Enter each eligible person's name, address, and Social Security number. File Form 2120 with your tax return in the year that you are claiming this person as a dependent.

To name someone as a potential dependent, you must have a signed statement from each person named in the form indicating their agreement to waive claiming the dependent for the calendar year in question. Don’t file this statement with your tax return, but keep it in your records.

Confused? We can help. A Jackson Hewitt Tax Pro can explain this form and help you fill it out, with any supporting documentation or calculations you may need. Taxes can be complicated, but you are not on your own. Contact us today.

About the Author

Mark Steber is Senior Vice President and Chief Tax Information Officer for Jackson Hewitt. With over 30 years of experience, he oversees tax service delivery, quality assurance and tax law adherence. Mark is Jackson Hewitt’s national spokesperson and liaison to the Internal Revenue Service and other government authorities. He is a Certified Public Accountant (CPA), holds registrations in Alabama and Georgia, and is an expert on consumer income taxes including electronic tax and tax data protection.

More about Mark Steber Our Editorial Policy