高顿网校USCPA责任小编在此为各位学员奉上3月4日每日考点解析，你Hold住了吗？
　　Requirements for multiple support agreement
　　多个供给合同的要求
　　Two or more people together provide more than 50% of support,but no one contributes more than 50%
　　To claim the exemption,a person must provide more than 10% of support,and meet the other dependency tests.
　　A multiple support declaration,form 2120,must be filed.
　　Instructor’s tips:
　　Keep in mind at least 2 people must provide the support
　　10% criteria must be noticed
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