Married Daughter Can No Longer Claim in Personal and Additional Exemptions

April 22, 1960 BIR RULING NO. 212-60 Mr. Eugenio O. Navea College of Dentistry University of the Philippines Padre Faura St., Manila S i r : This in reply to your letter dated February 11 1960, wherein you requested this Office to issue a ruling on the following query: "Mr. X has a daughter A, 19 years of age and still studying, who was married in January, 1959, to B, age 20 and also a student. Since their marriage, they were living with Mr. X because both continued their study and the husband B was not employed. Mr. X paid for their study besides providing them means of support. aisadc May the daughter A be included by Mr. X as one of the dependent children in accomplishing the 1959 Individual Income Tax Return? May the son-in-law B be included also as a "dependent"? Subsections (b) and (c) of section 23 of the Tax Code are amended by Republic Act No. 2343 to read as follows: '(b) Personal exemption of married persons for heads of family . The sum of three thousand pesos, if the persons making the return is a married man or a married woman or the head of a family: Provided , That only one exemption of three thousand pesos shall be made from the aggregate income of both husband and wife when not legally separated. For the purpose of this section, the term 'head of family' includes an unmarried man or woman with one or both parents, or one or more brothers or sisters, or one or more legitimate, recognized natural, or adopted children living with and dependent upon him or her for their chief support where such brothers, sisters, or children are not more than twenty-three years of age, unmarried, and not gainfully employed, or where such children are incapable of self-supporting because mentally or physically defective. (Emphasis supplied). '(c) Additional exemption for dependents . The sum of one thousand pesos for each legitimate, recognized natural, or adopted child, wholly dependent upon and living with the taxpayer if such dependents are not more than twenty-three years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective . The additional exemption under this subsection shall be allowed only if the person making the return is the head of the family .' (Emphasis supplied). It is clear from the afore-cited provisions of law that Mr. X, for purposes of his personal and additional exemptions, can no longer claim in his 1959 Income Tax Return, his married daughter A as one of his dependents. His son-in-law is not within the meaning of the term "dependents". Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue