Sometimes no one provides more than half of a person's support, but two or more people together do provide more than half of the support. In these situations, only one person may claim the dependent exemption, and that person must have provided more than 10% of the individual's support. If more than one person provided more than 10% of the support, those persons can agree among themselves who will claim the individual as a qualifying relative.
Each person who provided more than 10% of the individual's support must sign a statement agreeing not to claim the dependent exemption for the tax year. The person who claims the exemption must keep the signed statements for his or her records, and must identify in his or her return the persons who have agreed not to claim the exemption. Form 2120, Multiple Support Declaration, may be used for this.