BIR Ruling

April 20, 1970 Mr. Lino R. Panganiban c/o Office of the City Health Officer Pasay City S i r : This refers to your letter dated March 19, 1970 requesting for a ruling on a question stated as follows: "I am 44 years old, single, and my sister, 54 years old, single, is under my care and have no means of livelihood. She is mentally and physically incapable to earn a living of herself due to her sickness, to which a medical certificate from a government physician attesting to that effect has been made. cd "Although the law allowed only those who are not more than 23 years of age as dependent, I hope it will interest you for the sake of justice on my part and to the hundreds of people like me to make a ruling or opinion on my instant case whether I could claim exemption for my sister as head of the family although my dependent sister is more than 23 years old, so that I may be guided in preparing my income tax return for this year and pay my corresponding tax as I have done in the past." In reply, I have the honor to inform you that the term "head of family" is defined in Section 23 (b) of the Tax Code as follows: " . . . includes an unmarried man or woman with one or both parents, or one or more brothers or sisters, or one or more legitimate, recognized natural, or adopted children living with and dependent upon him or her for their chief support where such brothers, sisters, or children are not more than twenty three years of age, unmarried, and not gainfully employed, or where such children are incapable of self-support because mentally or physically defective." (As amended by sec. 3, R. A. No. 590 and sec. 3, R. A. No. 2343.) Under the above-quoted provision, as an unmarried individual you will qualify as head of a family with respect to your dependent sister only if said dependent is not more than 23 years of age. Accordingly, since your dependent sister is already 54 years old you cannot claim personal exemption as head of a family, even if your sister is incapable of self-support due to physical incapacity. It is very clear, under the afore-quoted law, that incapability of self-support because mentally or physically defective refers only to the children of an unmarried individual. adc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue