Chapter 3: Fundamentals of Income Tax

01.Core Concepts

Relationship Test • The taxpayer’s child or a descendant of a child • The taxpayer’s brother, sister, stepbrother, or stepsister • The taxpayer’s parent or ancestor • The taxpayer’s stepmother or stepfather • A child of the taxpayer’s sibling • A sibling of the taxpayer’s parent • A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in- law, or sister-in-law of the taxpayer • Any other individual (who may be a totally unrelated person) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household. A person who was married to the taxpayer during part of the year does not qualify.