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https://www.investopedia.com/terms/m/multiple-support-agreement.asp
A multiple support agreement identifies the taxpayer eligible to claim an exemption for a dependent supported by multiple taxpayers.
https://www.irs.gov/pub/irs-access/f2120_accessible.pdf
support. If there are more than four other eligible persons, attach a statement to your return with the required information. Note: 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.
https://www.agreements.org/multiple-support-agreement.html/
A multiple support agreement is between two or more tax-paying people who provide for the same dependent financially. Upon signing, it permits each taxpayer to claim for the tax exemptions in turns if they jointly support the same dependent, such as an elderly person being supported by many children
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://www.accountingweb.com/tax/individuals/how-you-can-work-out-multiple-support-agreements
How You Can Work Out Multiple Support Agreements. Dec 18th 2017. Julian Block ... The exemption remains available, courtesy of what the law refers to as a multiple support agreement. Under the agreement rules, the exemption goes to one of the members, provided the group satisfies these three requirements: (1) Someone in the group furnishes over ...
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.orlandosentinel.com/news/os-xpm-1996-03-10-9603080740-story.html
If you are the one who gets it, have each over-10-percent contributor sign a Multiple Support Declaration (IRS Form 2120), which specifies that he or she agrees not to claim the exemption.
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://www.irs.gov/publications/p501
4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Housekeepers, maids, or servants. If these people work for you, you can't claim them as dependents.
https://financial-dictionary.thefreedictionary.com/Multiple+Support+Agreement
If two or more persons who would otherwise be entitled to an exemption for a dependent other than a qualifying child, together furnish more than half the dependent's support (but no one individual provides more than half), any one of them who furnishes more than 10% of the support is entitled to the exemption if all the others who furnished more than 10% of the support file written declarations that …
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