Tax Status of a Person Married During but Before the End of the Taxable Year

October 3, 1966 BIR RULING NO. 039-66 Mr. Chiong Tong Butuan City S i r : This refers to your letter dated August 1, 1966 requesting information on the following queries: "(a) Whether a taxpayer who gets married in the middle of the year be allowed to deduct exemption of P3,000.00 as 'married' in filing his return for that year? "(b) Is the amount to be withheld from such employee's salary be reduced accordingly?" In reply thereto, I have the honor to inform you that the status of the taxpayer is determined at the end of the taxable year. Hence, a person who gets married during but before the end of the taxable year, is entitled to claim the personal exemption of P3,000.00. In case of change of status of an employee as a result of which he would be entitled to a lesser amount of exemption, the employee shall, within ten (10) days from such change, file with the employer a new withholding exemption certificate reflecting the change. If the change would entitle the employee to a greater amount of exemption he may furnish the employer with a new withholding exemption certificate reflecting such change. (Article 2, paragraph 2B, Supplement A, Withholding on Wages.) Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue