Taxability and Non-taxability of an Unmarried Head of a Family

March 3, 1958 BIR RULING NO. 167-58 Macy Department Store 530 Raon Street Manila Attention : Mr . Reynaldo P . Mariano Gentlemen : Reference is made to your letter dated February 14, 1958, stating that Mr. Angel P. Maosca, an unmarried man is supporting his mother. cdpr You now request information from this Office as to whether the abovementioned taxpayer may be considered as head of a family. In reply thereto, I have the honor to inform you as follows: The term 'head of a family' includes an unmarried man with one or both parents dependent upon him for chief support. (Sec. 23(b), Tax Code) A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. In the absence of continous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the Internal Revenue Code must depend on the character of the separation. Chief support means principal or main support. Partial support not amounting to chief support will not entitle taxpayer to claim exemption as head of a family. (Sec. 11, Income Tax Regulations) Under the foregoing provisions of the law and regulations Mr. Angel P. Maosca may be considered as head of a family if it is ascertained upon investigation that he furnished chief support of his mother, maintained her in his household and exercised family control over her. However, if his dependent mother does not reside or live with him the exemption will be denied unless the circumstances justify the separation and there is a necessity for maintaining her elsewhere. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue