Because her father meets the relationship and gross income test for a qualifying relative, the support test is the only obstacle for Isabella to claim a dependency exemption for her father. The basic support test requires that Isabella must have provided more than half of the support for her father in order to claim a dependency exemption for him. Because Isabella provides only 30% of her father’s support, she does not meet the basic test. However, Isabella could potentially qualify to claim a dependency exemption for her father under a multiple support agreement.

the question is :-
What happens if there is a dispute on who could claim the dependent? If there is no agreement, could any more steps be taken to get the dependent?