Single Parent/Head of Family entitled to P5, 000.00 Add'l Exemptions

May 17, 1993 BIR RULING NO. 218-93 SINGLE PARENT/HEAD OF FAMILY ENTITLED TO P5,000.00 ADD'L EXEMPTION 29 (1) (1) A (2) A 00-00 18-93 Ms. Joy G. Leveriza c/o Phil. Survey and Research Center Calbayog St. cor. Kanlaon St. Mandaluyong, Metro Manila This refers to your letter, dated January 19, 1993, requesting for opinion as to whether or not you can be allowed to claim the P5,000.00 additional exemption for your 5-year old natural born child for income tax purposes. cdta It is represented that you are a single parent with a 5-year old natural born child; that your said son carries his father's surname as allowed under the New Civil Code; that your employer does not, however, consider your said son as your legal dependent because of the fact that he carries his father's surname. In reply, please be informed that under Section 29(1) (2) (A) of the Tax Code, as amended by Republic Act No. 7167, a married individual or a head of family shall be allowed an additional exemption of P5,000.00 for each dependent. For this purpose, 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. Moreover, the term "Head of Family" means an unmarried or legally separated man or woman with one or both parents, or with one or more brothers or sisters, or with one or more legitimate, recognized natural or legally adopted children living with and dependent upon him for their chief support, where such brothers or sisters, or children, are not more than twenty-one (21) years of age, unmarried and not gainfully employed or where such children, brothers or sisters, regardless of age are incapable of self-support because of mental or physical defect, as provided for under Section 29 (1) of the Tax Code, as amended. It is understood in this connection, that a recognized natural child is one acknowledged by the father or the mother separately, if the acknowledging parent was legally competent to contract marriage at the time of the conception (Borres vs. Municipality of Panay, 42 Phil. 450). Such being the case, as head of family, you are entitled to an additional exemption of P5,000.00 for your dependent 5-year old son, if as represented, the latter is your recognized natural child as heretofore defined, wholly dependent upon, living with you and still incapable of self-support. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. VICTOR A. DEOFERIO, JR. Deputy Commissioner of Internal Revenue