A form that an individual files with the IRS declaring the names of a person who paid more than 10% of the expenses of an individual that the filer claims as a dependent. Form 2120 also declares that the filer has received a signed statement from this person that he/she will not claim the individual as a dependent. Form 2120 is filed when no single taxpayer provided more than half of the individual's support but when at least two taxpayers provided more than 10%.
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