mtroduction and Basic Tax Model us sources during the year. Wanda, who resides with her son, Adam, received $24,000 from various sources This constituted her entire support for the year. Support Received Percentage of Total 42% $10,000 5 1,200 Adam, son Bob, son Carol, daughter Diane, friend 38 9,200 3,600 $24,000 100% If Adam and Carol file a multiple support agreement, either may name Wanda as a dependent. Bob may not claim Wanda because he did not contribute more than 10% of her support. Bob's consent is not required for Adam and Carol to file a multiple support agreement. Diane does not meet the relationship or member-of-the-household test and cannot be a party to the agreement. The decision as to who claims Wanda as a dependent rests with Adam and Carol. If Adam agrees, Carol can claim Wanda even though Adam furnished more of Wanda's support