Whether Additional Exemption may be Claimed for a Child Who Lived Only for Three (3) Days

March 27, 1995 BIR RULING NO. 061-95 29 000-00 061-95 Mr. Nestor G. Cruz Lot 17 Block 3 Goodwill I Novaliches, Quezon City S i r : This refers to your letter dated March 21, 1994 requesting, in effect, for a ruling on whether or not for income tax purposes, you can claim additional exemption for your child who lived only for three (3) days, i.e., from February 6 up to February 9, 1994. LLjur In reply, please be informed that Section 29(1) (2) (A) of the Tax Code, as amended provides as follows: xxx xxx xxx "(2) Additional exemption. "(A) Taxpayers with dependents. . . . xxx xxx xxx "For purposes of this paragraph, a dependent means a legitimate recognized natural or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self support because of mental or physical defect." (emphasis supplied) xxx xxx xxx Moreover, Section 29(1)(3) of the same Code provides: xxx xxx xxx "If the of any of the dependents should die or if any of such dependents becomes twenty-one years old during the taxable year; the taxpayer may still claim the same exemptions as if they died, or if such dependents become twenty one years old at the close of such year." Accordingly, for taxable year 1994, you can claim an additional exemption of P5,000.00 for your aforesaid child, provided that the total number of dependents for which additional exemptions may be claimed by you shall not exceed four (1) qualified dependent children; and that the additional exemption for dependents shall be claimed by only one of the spouses in the case of married individuals pursuant to Section 29(1)(2)(A) of the Tax Code, as amended. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue