Special Additional Exemption Claim of a Wife
BIR Ruling No. 317-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 13, 1988
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July 13, 1988 BIR RULING NO. 317-88 19 (1) (2) (B) 086-87 317-88 M a d a m : This refers to your letter dated October 28, 1987 requesting in effect for a ruling whether or not a wife with a gross income of P19,600 and whose husband's gross income is P10,300 with two (2) qualified dependent children and are filing their income tax returns separately, can claim the special additional exemption of P4,000.00 assuming that the wife is the one claiming the additional exemption for their qualified dependent. In reply, please be informed in the negative. The wife in your query shall not be entitled to the special additional exemption of P4,000.00 because the aggregate gross compensation income of both husband and wife who are computing their taxes separately, exceeds P20,000.00, the purpose of the law being to benefit low income earners. cdti Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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