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

Chapter 3: Fundamentals of Income Tax

QUALIFYING RELATIVE

01.Core Concepts

• In addition to the joint return and residency tests, a qualifying relative must meet all of the following tests: • Relationship Test • Gross Income Test • Support Test • Not a Qualifying Child Test