Chapter 3: Fundamentals of Income Tax

01.Core Concepts

Relationship Test • A qualifying child of a taxpayer must be: • The taxpayer’s child, • A descendant of the taxpayer’s child, • The taxpayer’s brother, sister, stepbrother, stepsister, half brother, half sister, or • A descendant of the taxpayer’s brother, sister, stepbrother, stepsister, half brother, or half sister. • Once a relationship is established by marriage, it continues even if there is a change in marital status.