Coverage of the Term "Head of Family" for Taxation Purposes

January 6, 1967 BIR RULING NO. 003-67 Miss Emilia Wabina Hibagnan, Matalom, Southern Leyte M a d a m : This refers to your letter dated April 5, 1966 requesting information as to whether or not you are entitled to a personal exemption of P3000 as head of a family with your father (now deceased), nephews and nieces as dependents. In reply, I have the honor to inform you that for purposes of personal exemption, the term "head of family" 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 physical defective (Sec. 23 NIRC). Since your nephews and nieces are not among those dependents mentioned in Section 23 of the Tax Code, and since you are no longer supporting your father, who is now dead, you are not entitled to personal exemption as head of the family. However, as a single individual, you can claim the amount of P1,800.00 as a personal exemption. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue