AGREEMENT made [date] by and between [name], residing at [address], [name], residing at [address], and [name], residing at [address].
WHEREAS, each of the parties is a child [or, a niece or nephew; or, an aunt or uncle; or, a child or grandchild] of [name] (Dependent) who resides at [address]; and
WHEREAS, Dependent has earned income of less than the exemption amount described in Section 151(c)(1)(9A) of the Internal Revenue Code; and
WHEREAS, the parties wish to provide more than half of Dependent's support and also wish to allocate to [name] (Administrator) the right to claim the dependency exemption for Dependent for federal and state income tax purposes;
NOW, THEREFORE, in consideration of the mutual promises contained herein and other good and valuable...
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