When Kerri filed her 2018 tax return on April 15, 2019, she did not include a $2,000 bonus received from her employer on January 10, 2019 relating to her work performance during 2018. 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, rather than when it is actually received. In Kerri's case, the bonus was made available to her on January 10, 2019, which is when she should have included it in her 2018 tax return, even if she didn't physically receive the payment until a later date. By not including it, she violated the constructive receipt doctrine.

When Kerri Filed Her 2018 Tax Return on April 15