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Income Tax Planning
Chapter 3: Fundamentals of Income Tax/DEPENDENCY TESTS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 3: Fundamentals of Income Tax

DEPENDENCY TESTS

01.Core Concepts

• Taxpayers can claim as a dependent each person who is considered a qualifying child or qualifying relative. • A qualifying child might not be the taxpayer’s child at all. • A qualifying relative in some cases is not a relative of the taxpayer. • All dependents must satisfy: • The joint return test • The citizenship or residency test