Page 91 - Interest Income - Individuals

Accident or Health Plan

Multiple Support Agreement (MSA)

 Sometimes no one provides more Multiple Support Agreement (MSA)
than half of the support of a
person.  The person who claims the
 Instead, two or more persons, person as a dependent must
each of whom would be able to keep these signed statements
claim the person as a dependent for his or her records.
but for the support test, together  A multiple support declaration
provide more than half of the identifying each of the others
person's support. who agreed not to claim the
 When this happens, you can person as a dependent must be
agree that any one of you who attached to the return of the
individually provides more than person claiming the person as a

10% of the person's support, but dependent.
only one, can claim the person as  Form 2120 can be used for this
a dependent. purpose.
 Each of the others must sign a  You can claim someone as a
statement agreeing not to claim dependent under a multiple
the person as a dependent for support agreement for
that year. someone related to you or for
someone who lived with you all
year as a member of your
household.

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