Figure 2. Can You Claim an Exemption for a Person Under a Multiple Support Agreement? Summary: This flowchart is used to determine if a taxpayer can claim an exemption for a person under a multiple support agreement.
Additional
text with the flowchart states: If no one person alone pays more than half of another person's support, use this chart to
see if you can claim an
exemption for that person under a multiple support agreement.Start. This is the starting of the flowchart.Decision (1). Did you pay over 10% of another person's support?
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IF Yes Continue To Decision (2)
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IF No Continue To Process (b)
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Decision (2). Could you claim the other person's exemption were it not for the support test?
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IF Yes Continue To Decision (3)
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IF No Continue To Process (b)
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Decision (3). Could at least one other individual claim the other person's exemption were it not for the support test?
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IF Yes Continue To Decision (4)
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IF No Continue To Process (b)
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Decision (4). Did you and that other individual or those other people together pay over half of the other person's support?
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IF Yes Continue To Decision (5)
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IF No Continue To Process (b)
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Decision (5). Did anyone alone pay over half of the other person's support?
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IF Yes Continue To Process (b)
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IF No Continue To Decision (6)
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Decision (6). Did you receive and keep a signed waiver statement from each other individual who paid over 10% of the other person's support
and could claim
the person's exemption were it not for the support test?
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IF Yes Continue To Decision (7)
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IF No Continue To Process (b)
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Decision (7). Are you attaching a Form 2120 to your return?
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IF Yes Continue To Process (a)
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IF No Continue To Process (b)
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Process (a). You can claim the person's exemption under a multiple support agreement.
Process (b). You cannot claim the person's exemption under a multiple support agreement.
End. This is the ending of the flowchart.
