Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 2120: Multiple Support Declaration
IRS Form 2120 is the Multiple Support Declaration, which identifies other eligible persons who paid over 10% of support for a qualifying relative claimed on Form 1040 or 1040-SR. This form must be attached to those returns.
Need help with Form 2120?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 2120.
Start filling →Form Overview
IRS Form 2120 - Multiple Support Declaration
IRS Form 2120 is the Multiple Support Declaration, which identifies other eligible persons who paid over 10% of support for a qualifying relative claimed on Form 1040 or 1040-SR. This form must be attached to those returns.
Risk Radar
Scan points- 1Do not file the required signed statements with your return; keep them for your records.
- 2Listing an eligible person who did not pay over 10% of support for your qualifying relative.
- 3Failing to attach Form 2120 to Form 1040 or Form 1040-SR.
- 4Not having a signed statement from each listed eligible person waiving their claim.
- 5Omitting the full address (number, street, apt. no., city, state, ZIP) for an eligible person.
Plain English
This form lets you tell the IRS that other people helped pay for one of your dependents. You use it to show who paid over 10% of their support and confirm they agree not to claim that person themselves. It is required when claiming a qualifying relative, even if you didn't cover more than half of their expenses.
Submission Date
- Filing date: 2026-01-14 12:10:53
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you need to identify other eligible persons who paid over 10% of the support for a qualifying relative whom you are claiming as a dependent, and indicate that each person has signed a waiver.
- Do not use Form 2120 when you are claiming an exemption for a qualifying child; the rules apply differently to children versus relatives.
- Check Form 1040 or Form 1040-SR instead when you are filing your main tax return.
Form selector
Use this form or another form?
Claiming support for a Qualifying Relative
You must pay over half of the support, or meet other criteria, and this form documents the other contributors.
✓ Confirm all listed persons have signed waivers.
Filing as an independent filer with multiple supporters
This form details the contributions from others besides yourself to prove dependency eligibility.
✓ Ensure your SSN is correctly listed on every entry.
Claiming a dependent who doesn't meet the full support test
Use this form to show that you and one or more other eligible persons together paid over half of the support.
✓ Verify the waiver statement covers the exact calendar year.
When there are more than four other eligible persons
If there are five or more total contributors (you plus others), attach a separate statement to your return with required information.
✓ Do not rely only on the main form if you have many supporters.
Deadline or filing window
The rules apply to the calendar year indicated on Form 2120. The form must be attached to Form 1040 or 1040-SR during that calendar year. No specific extension date is stated, but it covers the entire calendar year period.
Checklist
What you need before filling it out
Purpose of Form
Identify contributors and indicate waivers · Instructions p.1
Eligible Person's Name/SSN
Must list name and SSN for each contributor · Form 2120, various lines
Waiver Requirement
A signed statement must be received from each listed person · Instructions p.1 / Signed Statement section
Support Thresholds
Must show contributions over 10% of support for your qualifying relative · Form 2120 preamble/Instructions p.1
Required Waiver Contents
Calendar year, name of qualifying relative, eligible person's address/SSN · Signed Statement section / Instructions p.1
Form Attachment Requirement
Must attach Form 2120 to Form 1040 or 1040-SR · Form 2120 preamble
Before you submit
- 1Confirm you have listed your own name and SSN correctly on the form.
- 2Verify that each eligible person listed paid over 10% of the support for your qualifying relative during the calendar year.
- 3Check that a signed waiver statement has been received from every other eligible person listed.
- 4Ensure the waiver statements include the specific calendar year they apply to.
- 5Confirm that the address provided for each eligible person is complete (including ZIP code).
- 6Verify that you are attaching Form 2120 to either Form 1040 or Form 1040-SR.
- 7If listing more than four other eligible persons, confirm a separate statement is attached to your return.
How to file this form
- 1Complete the section for Name(s) shown on return with your information and social security number.
- 2List each other eligible person who paid over 10% of support in the subsequent rows, providing their name, SSN, and full address.
- 3Ensure you have a signed statement from every person listed above that waives their right to claim the dependent.
- 4Attach Form 2120 to your Form 1040 or Form 1040-SR before mailing it.
- 5Keep the original signed waiver statements for your personal records, ready to furnish if requested.
Known limitations
- 1The rules for multiple support agreements apply to claiming an exemption for a qualifying relative and do not apply to claiming an exemption for a qualifying child.
- 2An eligible person is someone who could have claimed a person as a dependent except that he or she did not pay over half of that person’s support.
- 3If there are more than four other eligible persons, the filer must attach a statement to their return with the required information.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025 (Rev. 12-2025). The form directs users to www.irs.gov/Form2120 for the latest information, and it notes that the revision was created on 1/7/26.
What changed or needs a fresh check
- Edition date — confirm it reads December 2025 (Rev. 12-2025).
- Fee — Not stated in the official source.
- Mailing address — Not stated on the form itself, but attach to Form 1040 or 1040-SR.
- Signature — A signed statement from each other eligible person must be provided (though not filed with the return).
- OMB Number — confirm it reads 1545-0074.
Quick Facts
Downloads
After you file
- 1The signed statements from each other eligible person must be kept for the filer's records.
- 2The filer must be prepared to furnish the signed statements and any other necessary information to show qualification.
- 3The signed statement itself should not be filed with the return; it is kept for personal records.
- 4Books or records related to Form 2120 or its instructions must be retained as long as their contents may become material in the administration of an Internal Revenue law.
Sources
- SRCForm 2120 is an attachment to Form 1040 or 1040-SR [Instructions p.1].
- SRCThe purpose of Form 2120 is to identify other eligible persons who paid over 10% of the support of a qualifying relative whom the filer claims as a dependent, and to indicate that the filer has a signed statement from each other eligible person waiving their right to claim that person [Instructions p.1].
- SRCThe rules for multiple support agreements apply to claiming an exemption for a qualifying relative but not for a qualifying child [Instructions p.1].
- SRCTo claim a qualifying relative, the filer must pay over half of that person’s support, unless five specific conditions are met, one being that each other eligible person paid over 10% of the support and agrees not to claim the person as a dependent [Instructions p.1].
- SRCThe signed statement must include the calendar year the waiver applies to, the name of the qualifying relative, and the eligible person’s name, address, and social security number [Instructions p.1].
- SRCIf there are more than four other eligible persons, a statement with required information must be attached to the return [Instructions p.1].
Common confusion points
What is an 'eligible person' on Form 2120?
An eligible person is someone who could have claimed a person as a dependent but did not pay over half of that person’s support.
→ Check the definition provided in the instructions for Form 1040, or consult Pub. 501.
Does this form apply to claiming a qualifying child?
No, the rules for multiple support agreements on Form 2120 apply to claiming an exemption for a qualifying relative, not a qualifying child.
→ Verify that the person you are claiming meets the definition of a 'qualifying relative' in your tax instructions.
How many other eligible persons can be listed?
The form allows listing multiple other eligible persons; if there are more than four, an additional statement must be attached to the return with the required information.
→ Count the number of people you list on the form and confirm this count against the requirement for attaching extra documentation.
What exactly does the signed waiver from each eligible person need to include?
The signed statement must include: 1) The calendar year the waiver applies to, 2) The name of your qualifying relative that the eligible person helped support, 3) The eligible person’s name, address, and social security number.
→ Review the specific requirements listed under 'Signed Statement' on Form 2120.
Where do I file the signed statements?
You must keep the signed statement for your records and be prepared to furnish it; you should not file the signed statement with your return.
→ Keep the physical waiver document separate from the filed copy of Form 2120.
What are the conditions required if you don't meet the 'over half support' test?
You may still claim a person as a dependent if all five criteria apply, including that you and one or more other eligible persons together paid over half of the support, and you individually paid over 10% of the support.
→ Ensure all five specific conditions listed on Form 2120 are met for the qualifying relative.
What is the deadline to file this form?
The source does not state a specific filing deadline; however, it must be attached to Form 1040 or 1040-SR for the calendar year indicated.
→ Check your tax return instructions for the overall due date of Form 1040/1040-SR.
What is the current revision date on this form?
The revision date shown on the form is December 2025 (Rev. 12-2025).
→ Confirm that the revision date printed on your copy of Form 2120 matches 'December 2025' or later.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub. 501 (Provides details for definitions of 'qualifying relative' and 'qualifying child').
Questions about IRS Form 2120
What is IRS Form 2120 used for?
This form lets you tell the IRS that other people helped pay for one of your dependents. You use it to show who paid over 10% of their support and confirm they agree not to claim that person themselves. It is required when claiming a qualifying relative, even if you didn't cover more than half of their expenses.
Who must file IRS Form 2120?
Individuals must file IRS Form 2120 when claiming a qualifying relative as a dependent on Forms 1040 or 1040-SR. This applies to the filer who is claiming the person as a dependent.
What information does IRS Form 2120 require?
The form collects your name and social security number, along with details for each other eligible person listed. It requires the eligible person’s name, social security number, and their full address (number, street, apt. no., city, state, and ZIP code).
When is IRS Form 2120 due?
This form is attached to your tax return during the calendar year it pertains to. The eligibility rules apply to any tax year that began in the calendar year indicated on Form 2120.
Where do I file IRS Form 2120?
The IRS requires this information for compliance with Internal Revenue laws of the United States. It must attach to Form 1040 or Form 1040-SR.
How do I complete IRS Form 2120?
First, list your name and SSN. Then, for each other eligible person who paid over 10% of support, provide their details. The filer must ensure a signed statement is received from every listed eligible person waiving their claim before finalizing Form 2120.
What happens if IRS Form 2120 is filed incorrectly?
Failing to provide the required information on Form 2120 may result in issues during tax administration, as the IRS needs it to figure and collect the right amount of tax.
What is an 'eligible person' on Form 2120?
An eligible person is someone who could have claimed a person as a dependent but did not pay over half of that person’s support. Check the definition provided in the instructions for Form 1040, or consult Pub. 501.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.