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  • Who Are The Qualified Dependents Under BIR

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    gelsk
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    1) Only certain dependents can be claimed for the additional 25,000 peso exemption under BIR rules. 2) To qualify as a dependent, they must be a legitimate, illegitimate or adopted child under 23 years old, unmarried, not employed, and living with the taxpayer. They can also qualify if incapable of self-support due to a mental or physical disability, regardless of age. 3) Parents do not qualify as dependents. Relatives like siblings or cousins only qualify if they are under 23, unmarried, not employed, and living with the taxpayer. Those with mental or physical disabilities that make them incapable of self-support can also qualify with proof of their condition

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    list of qualified dependents

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    Who Are the Qualified Dependents Under BIR

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    1) Only certain dependents can be claimed for the additional 25,000 peso exemption under BIR rules. 2) To qualify as a dependent, they must be a legitimate, illegitimate or adopted child under 23 years old, unmarried, not employed, and living with the taxpayer. They can also qualify if incapable of self-support due to a mental or physical disability, regardless of age. 3) Parents do not qualify as dependents. Relatives like siblings or cousins only qualify if they are under 23, unmarried, not employed, and living with the taxpayer. Those with mental or physical disabilities that make them incapable of self-support can also qualify with proof of their condition

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    30K views1 page

    Who Are The Qualified Dependents Under BIR

    Uploaded by

    gelsk
    1) Only certain dependents can be claimed for the additional 25,000 peso exemption under BIR rules. 2) To qualify as a dependent, they must be a legitimate, illegitimate or adopted child under 23 years old, unmarried, not employed, and living with the taxpayer. They can also qualify if incapable of self-support due to a mental or physical disability, regardless of age. 3) Parents do not qualify as dependents. Relatives like siblings or cousins only qualify if they are under 23, unmarried, not employed, and living with the taxpayer. Those with mental or physical disabilities that make them incapable of self-support can also qualify with proof of their condition

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    Who are the Qualified Dependents under BIR?

    Not all dependents can claim to for additional 25,000 pesos additional exemption. That
    is the why the term being used is QU!"#"$% %$&$N%$NT '("!% )Q%'*.
    To +now more do read on.
    The most common concern regarding this, that if one can claim his,her parents as their dependents or
    their brother or sisters, cousins or any immediate relati-e that they say they support.
    #urthermore, some also claim cases where they support their brother or sister who is mentally
    incapacitated or physically unable to wor+ and needs support.
    ."/ states in RR 10-2008 "An individual whether single or married, shall be allowed an
    additional exemption of 25,000 pesos for eah !"A#$%$&' '&(&)'&)* +,$#' -!'+.,
    provided that the total number of dependents shall not exeed four -/. dependents0 *he
    additional exemptions for !'+ shall be laimed b1 2)#3 2)& of the spouses in the ase of
    married individuals0"
    %$&$N%$NT '("!% means a legitimate, illegitimate or !$0!!1 %2&T$% '("!% chiefly dependent
    upon and li-ing with the taxpayer if such dependent is not more than 23 years of age, unmarried and
    not gainfully employed or if such dependent, regardless of age, is incapable of self4support because of
    mental or physical defect. )Taken from RR 10-2010*
    This pro-ision disallows our parents to be our dependents based on term 5QU!"#"$% %$&$N%$NT
    '("!% or '("!%/$N )Q%'*5.
    "f a person claims his brother or sister or relati-e as his,her dependent who is not o-er the age of 23
    and is li-ing with them. They need to be !$0!!1 %2&T$%. 2therwise they cannot be 6ualified as
    dependents per se.
    #or those dependents regardless of age who is "N'&.!$ of 7$!# 7U&&2/T due to 8$NT! or
    &(17"'! %$#$'T. These type of dependents can be 6ualified pro-ided one can show proof thru a
    '$/T"#"$% 8$%"'! %2'U8$NT attesting to said 58$NT! or &(17"'! %$#$'T5.
    %o understand that any claim of Q%' for additional exemptions will be ascertained by the employer
    thru ."/ #orm 2905 which one will file with regards to this update of additional exemption.

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