Multiple support agreement

What it means

It applies where no single person contributed over half of the support, the group together contributed over half, and each of them could otherwise have claimed the person.

The one who claims must have contributed more than ten per cent, and every other contributor over ten per cent must file a written declaration that they will not claim.

It does not require equal contributions, and it does not require the person claiming to have paid the most.

Why it matters

It fits the way families actually pay for a parent, and almost nobody knows it exists.

The declaration has to be agreed in the year the money is spent, not the following April — which is the part that turns into an argument.

When you are likely to meet it

• When siblings share a parent's costs and nobody reaches half.

Related terms

• Head of householdA filing status an unmarried child supporting a parent can reach without the parent living with them, if three separate conditions are all met.
• Medical expense deductionWhat you paid for a parent's care may be deductible even if their income is too high to claim them.
• Qualifying relativeThe dependency test that reaches a parent — three conditions, and living with you is not one of them.
• DependentSomebody who relies on you. It is a defined term in tax and in benefit programs, and it is not a category in inheritance law at all.

Official sources

The authority this page describes, at the agency that publishes it. Sahvelo does not restate a rule from a secondary source.

• IRS Publication 501 (opens in a new tab)

Sahvelo guidance that uses this

• Caregiving and work