This preview shows page 1. Sign up to view the full content.
Unformatted text preview: dependent (absent the support test) then one person who provided more than 10% of the support can receive the dependency exemption if all persons sign a written multiple support agreement. The purpose of the agreement is so someone can obtain the dependency exemption rather than no one. Further, the agreement provides a mechanism such that all parties can agree on who that person should be...
View Full Document
This note was uploaded on 09/16/2011 for the course ACCT 145 taught by Professor Eric during the Spring '11 term at Palm Beach Community College.
- Spring '11