If you add Form 2120 upon your return, you recognize that you do not pay more than half of a person`s assistance fee, but that the people with whom you share the fee allow you to claim that person as a dependent. Anyone who contributes a minimum of 10% of the creditor`s care costs must provide you with a signed declaration that waives the right to the person as a dependent person. On the form, you must identify all these people using the name, address and social security number. (a) Section 152, point (c), provides that the subject provided more than half of an individual`s assistance for the calendar year (in cases where two or more taxpayers contributed to that person`s assistance) when – to resolve these tax controversies, IRS counsel proposed a simple solution. The father could waive his right to call on our client`s relatives, thus paving the way for our client to solicit his loved ones via Form 2120, Multiple Support Agreement. This form is quite important at a time when no one offers more than half of a person`s help. As the name suggests, multiple support means that two or more people who could claim the person as a dependent, with the exception of the assistance test, together provide more than half of a dependent`s assistance. The LITC was able to receive an affidavit from the client`s father, renouncing his right to solicit relatives, and our client was able to affix the completed form that designated his right to access relatives. In this case, the multiple support agreement allowed our client to solicit dependent people. 2. In accordance with the provisions of Section 152, Point (c), a tax payer who wishes to claim a person`s dependant year for a taxable year beginning after December 31, 2001 must file the income tax return for the year of the VAT deduction- In the case of this subsection, in the case of a parent`s remarriage , the help of a child is received by the parent`s spouse, as treated by the parent. « A) Payments to a spouse that are not excluded from that spouse`s gross income pursuant to sections 71 or 682 are not considered by the payer to be a payment for the assistance of a dependent spouse and the subjects use Form 2120 if they wish to claim a parent as dependent on their income tax return, but they do not pay enough of that parent`s assistance fee to do so in accordance with normal tax rules.