Form 2120 is used by individuals who collectively provide support to a qualifying relative, but no single person provides more than half of the total support. This form helps determine which contributor can claim the relative as a dependent on their tax return, in accordance with IRS regulations.

Individuals who collectively provide support to a qualifying relative and wish to claim them as a dependent.

Form 2120 allows individuals who collectively support a relative to declare their contributions, helping determine who can claim the dependent on their tax return.

Form 2120 is not needed if one person provides more than half of the support or if no one else qualifies to claim the dependent.

Form 2120 should be attached to your tax return if you are claiming the dependent. It is not submitted separately.