Ella, Emma, Erin, and Emily are all siblings. Between them they provide 100% of the support for their father. Each of them contributes the following amounts:

• Ella: 46%, $14,720.
• Emma: 39%, $12,480.
• Erin: 8%, $2,560.
• Emily: 7%, $2,240.

Who may claim the dependent exemption for their father on their return?

Either Ella or Emma may claim the dependent exemption. The one who does not claim their father must sign Form 2120, Multiple Support Declaration, or a statement waiving their right to claim their father.

Ella and Emma may split the dependent exemption.

Only Ella may claim the dependent exemption, as she paid the most toward their father's support.

They must decide between the four of them who will claim the dependent exemption. The others must sign a statement agreeing not to take an exemption for their father.