Procedure of Filing Income Tax Returns of Decedent's Wife

February 28, 1958 BIR RULING NO. 161-58 Mr. B. Eleazar P.O. Box 2820 Manila S i r : Reference is made to your letter dated February 2, 1958, stating that a husband had been filing income tax returns covering his income and that of his wife for previous years, prior to his death last September, 1957. You now request information from this Office as to the procedure of filing their income tax returns for the year 1957. cdt In reply thereto, I have the honor to inform you as follows: The wife of the decedent should file an income tax return for the year 1957 on or before March 3, 1958, covering their combined income from January 1, 1957 to the date of her husband's death in September, 1957. In such case, proportionate personal and additional exemptions to which they are entitled under the law corresponding to the period from January 1, 1957 to the date of the decedent's death may be claimed in such return. (Sec. 23(d), Tax Code) The wife should file an income tax return covering her income from the date of her husband's death to December 31, 1957, on or before March 3, 1958, and she is entitled to claim proportionate personal exemption corresponding to her status as an unmarried woman (widow) or as head of a family and proportionate additional exemption for dependent minor children, if any, if she is the head of a family for the said period. In this connection, it may be stated that each heir or beneficiary should include in his 1957 income tax return his distributive share of the net income of the estate from the date of the decedent's death to December 31, 1957, it not appearing that the decedent's estate is the object of judicial testamentary or intestate proceedings. (Sec. 210, Revenue Regulations No. 2) cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue