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Income Tax Planning
Chapter 3: Fundamentals of Income Tax/QUALIFYING RELATIVE TESTS (2 OF 2)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 3: Fundamentals of Income Tax

QUALIFYING RELATIVE TESTS (2 OF 2)

01.Core Concepts

Gross Income Test • Dependent’s gross income < exemption amount referenced in Section 152(d)(1)(B), which is $5,300 in 2026. Support Test • Taxpayer must provide more than half of the dependent’s support.