When Kerri filed her 2013 tax return on April 15,2014,she did not include a $2,000 bonus received from her employer on January 10,2014 relating to her work performance during 2013.What concept,construct,or doctrine supports Kerri's actions?

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The constructive receipt doctrine states that income is taxable when it is available to the taxpayer, regardless of whether or not it has been physically received. In this case, although Kerri did not physically receive the bonus until 2014, it was available to her in 2013 and should have been included in her 2013 tax return.

When Kerri Filed Her 2013 Tax Return on April 15,2014,she