Request for Change of Civil Status from Married to Head of the Family for Tax Purposes

August 25, 1987 BIR RULING NO. 246-87 30 (l) (1) (2) 000-00 246-87 M a d a m : This refers to your letter dated August 25, 1987 stating that in a decision of the Regional Trial Court National Capital Region, Branch 133, Makati, Metro Manila entitled "In the Matter of the Dissolution of the conjugal partnership of the spouses Sebastian R. Pamatmat and Helen O. Mogan and the custody of the children Paul Matthew and Katrina, both surnamed Pamatmat Special Proceedings No. M-1186" approving a compromise settlement providing, among others, the dissolution of the conjugal partnership, and authorizing you to use your maiden name Helen Mogan. Consequently, since you have the custody of your minor children, you would like your civil status to be changed from married to head of the family for purposes of filing your income tax return. In view of the foregoing representation, your request for tax purposes for the change of your civil status from married to head of the family is hereby granted. Accordingly, you may indicate in your individual income tax return beginning taxable year 1987 your civil status as "head of the family" and claim a personal exemption of P7,500.00 and the additional exemption of P3,000.00 for each of your dependent children pursuant to Section 30 (l)(1) and (2) of the Tax Code. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner