BIR Ruling

October 17, 1973 Mr. Materno A. Saldevia Rozas, Palawan S i r : This refers to your letter dated July 19, 1973 requesting information as to whether or not for income tax purposes you are entitled to the additional exemption of P1,000.00 for your son who is 17 years old, married, enrolled in one of the colleges in Manila and wholly depending upon you for support. In reply thereto, I have the honor to quote hereunder Section 23(c) of the National Internal Revenue Code as amended: "SEC. 23. Amount of personal exemptions allowable to individuals . For the purposes of the tax provided for in this Title, there shall be allowed in the nature of a deduction from the amount of net income the following personal exemptions: xxx xxx xxx "(c) Additional exemption for dependents . The sum of one thousand pesos for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-one years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective. The additional exemption under this subsection shall be allowed only if the person making the return is the head of the family. Provided , however , That the total number of dependents for which additional exemptions may be claimed shall not exceed four dependents." Under the abovequoted provision, additional exemption can be claimed on a dependent child who is still unmarried. Accordingly, since your son is already married, you can no longer claim additional exemption for him. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."