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美國(guó)CPA考點(diǎn)解析之多個(gè)供給合同的要求
Requirements for multiple support agreement
多個(gè)供給合同的要求
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
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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