ITR of a Filipino Woman Married to an American Citizen, Both of Whom are Civilian Employees of the Clark Air Force Base

April 25, 1958 BIR RULING NO. 246-58 Mr. Pablito S. Tolentino c/o Office of the Chief of Police Mabalacat, Pampanga S i r : Reference is made to your letter dated February 22, 1958, stating the following: "A Filipino woman is married to an American citizen (civilian). Both spouses are working at Clark Air Force Base, the wife, as a civilian employee and the husband as a Department of the Air Force Civilian employee (DAFC). This couple are presently residing outside the base and have with them six (6) dependents, two of whom are the children of the wife to her first husband, who is already dead. Is the wife under obligation to file her income tax return? If she is, may she claim any or all of their dependents for additional exemption. The wife is presently the one who supports the college studies of her two children." In reply thereto, I have the honor to inform you as follows: A Filipino woman who is married to an American citizen, both of whom are civilian employees of the Clark Air Force Base, is required to file her income tax return if her salary and income from other sources, if any, is P1,800.00 or over during a calendar year. In her income tax return, she is entitled to claim additional exemption for each of her two (2) children had with her deceased husband by the first marriage who is wholly dependent upon her for support, if such dependent is under twenty-one years of age. Likewise, she may be allowed additional exemption for each of her four children had with her present husband, who is wholly dependent upon him for support, if such dependent is under twenty-one years of age or incapable of self-support because mentally or physically defective, even if twenty-one years of age or over. LLpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue