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https://www.investopedia.com/terms/m/multiple-support-agreement.asp
A multiple support agreement is a document which is signed by two or more taxpayers who provide the financial support for a single dependent. This agreement allows several persons who jointly ...
https://www.irs.gov/pub/irs-pdf/f2120.pdf
The rules for multiple support agreements apply to claiming an exemption for a qualifying relative and don't apply to claiming an exemption for a qualifying child. For the definitions of “qualifying relative” and “qualifying child,” see the instructions for your tax return and Pub. 501.
http://www.investorwords.com/18381/multiple_support_agreement.html
multiple support agreement: An agreement that involves two or more taxpayers who support the same dependent. It allows each taxpayer to be able to claim an exemption for the dependent for the tax return of that tax year. Each taxpayer in the agreement must be responsible for 10% of the dependent's support for the agreement to be effective. The ...
https://www.irs.gov/forms-pubs/about-form-2120
Nov 05, 2019 · Information about Form 2120, Multiple Support Declaration, including recent updates, related forms and instructions on how to file. Form 2120 is used by persons claiming a dependent under the multiple support rules to identify all other eligible persons and to indicate they have signed statements from them waiving their rights to claim that person as a dependent.
https://www.law.cornell.edu/cfr/text/26/1.152-3
(1) The member of a group of contributors who claims an individual as a dependent for a taxable year beginning before January 1, 2002, under the multiple support agreement provisions of section 152(c) must attach to the member's income tax return for the year of the deduction a written declaration from each of the other persons who contributed ...
https://apps.irs.gov/app/IPAR/resources/help/msupp.html
A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone.
https://www.accountingweb.com/tax/irs/how-the-irs-will-let-taxpayers-share-a-dependent-exemption
Not at all. The exemption remains available, courtesy of an often-missed break known as a multiple support agreement. Under the agreement rules, the exemption goes to one of the members, provided the group passes a three-step test: Someone in the group furnishes over 10 percent of the support. The contributors, as a group, furnish over 50 percent.
https://financial-dictionary.thefreedictionary.com/Multiple+Support+Agreement
Head of household filing status is not available to taxpayers who can claim the dependency exemption under a multiple support agreement.However, a taxpayer can claim head of household status if the taxpayer provides more than half the cost of maintaining a home that was the main home of the taxpayer's parent, even if the parent did not live with the taxpayer, as long as the parent satisfies ...
https://apps.irs.gov/app/vita/content/globalmedia/head_of_household_qualifying_person_4012.pdf
5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn’t a qualifying person. See Multiple Support Agreement, in Publication 17, Your Federal Income Tax For Individuals. 6 You are eligible to file as head of household even if your parent, whom you can claim as a dependent, doesn’t live with ...
https://taxmap.irs.gov/taxmap2018/ts0/multiplesupportagr_o_784aa14a.htm
Publication 501 - Dependents, Standard Deduction, and Filing Information - Dependents. Multiple Support Agreement. Sometimes no one provides more than half of the support of a person.
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