Personal Exemption as Head of a Family

March 14, 1960 BIR RULING NO. 101-60 Mr. Levy G. Hanna 1529 M. H. del Pilar, Ermita M a n i l a S i r : Reference is made to your letter dated March 14, 1960 wherein you stated that: "My mother left on July 15, 1959 on a temporary visit with my sister in America, whom she had not seen for over two years. She was given a temporary visitors visa (Non-Immigrant status) by the American Consulate. She was also issued a re-entry permit by the Bureau of Immigration, Philippine Government. We are registered in the Bureau as permanent Residents, Turkish nationals. My mother is on her way back and is traveling on the M/S "Fernbank" due to arrive on March 26th, 1960. Expenses for this trip were defrayed by me including allocation with the exemption of her return trip which was arrange by my sister. I am the sole support of my mother age about 60 years and thus up to now I have been claiming "head of family" exemption in filing my tax return. I am single. My mother has no personal income of her own. During her visit in America she stayed with my sister. Under these circumstances am I still allowed to take the exemption as "head of family" in spite of her temporary absence from July 5, 1959." You now request opinion of this Office as to whether under the above circumstances, you may be considered as head of a family for the calendar year 1959. In reply thereto, I have the honor to inform you that, as your mother is dependent upon you for chief support and is not gainfully employed, you may claim a personal exemption as head of a family for the year 1959 on the assumption that she is living with you, notwithstanding the fact that she was away on a visit for about five (5) months during the year 1959, pursuant to section 23(b) of the Tax Code as amended. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue