Personal Exemption of a Married Woman Legally Separated from Her Husband

September 23, 1966 BIR RULING NO. 038-66 Mrs. Josefina Cendaa Beltran San Jacinto, Pangasinan M a d a m : In reply to your letter dated March 16, 1966, I have the honor to inform you that inasmuch as there is no legal separation between you and your husband and considering that you are in fact the sole support of the child begotten with your husband you are entitled to claim the personal exemption of P3,000 as a married person in the capacity of head of family and to the additional exemption of P1,000 for your child who is living with and independent upon you for his chief support pursuant to section 23 (b) of the Tax Code. On the other hand, your husband is now to be treated, for income tax purposes as a married person but not in the capacity of head of family. As such, he is not entitled to any personal exemption, there being only one exemption recognized for married persons not legally separated, the same to be claimed by the head of family which in this case is you. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue