A multiple support agreement allows a group of individuals to divide the exemption amount so that each member of the group has a proportional share of the total exemption deduction for the common dependent.

Question

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A multiple support agreement allows two or more taxpayers who collectively provide more than half of a person's support to agree among themselves who will claim the person as a dependent, but it does not allow for the division of the exemption amount among the supporters. Only one taxpayer can claim the exemption in any given year.

A Multiple Support Agreement Allows a Group of Individuals to Divide