Tuesday, January 11, 2011

How to Transfer the Additional Personal Exemption

How to Transfer Personal Exemptions - Waiver
This is slide is guide on how you can transfer the additional personal exemption in behalf of your wife.
The Waiver is usually executed by the husband in favor of his wife. The reason behind this is that the husband either has no work or is under minimum wage ruling  that are exempted under our tax laws.

So the ADDITIONAL EXEMPTIONs that is carried by the husband is not utilize by his family. Now if the wife has work and is above the minimum wage rate. She can use it for the benefit of their family.

Once the husband executes and signs the waiver. His wife can now attached this to the  BIR Form 2305 to transfer additional exemptions carried by her husband to her BIR registration. So their family can benefit from these exemptions.

WHERE TO FILE: The wife can file this with the BIR Branch or Revenue District Office that has jurisdiction over her TIN registration. So be sure to know where your TIN registration is currently under.

Call the BIR Contact Center 981-8888 or 981-7000 local 7250 to 7252 to verify which RDO or BIR branch your TIN is currently under. Thats where you should file your application for update of exemption.
Know that you can only be considered married if you have
a legal document or Marriage Certificate. Living together
and having children will not classify you as Married. The BIR
requires said document. 


  1. hi! i just want to ask... if my tax status is already an M2 for the last 3 years already, do i still need to attach a waiver again?. i transfered to a different company and they are asking for a waiver when i am already at an M2 status.

    thank you so much!!!

  2. I suggest you check your true status with your BIR Branch to be sure.

    If so then you just need to inform your office. Do take the name of the BIR personnel who assisted you so you can refer him or her to your office.

    Sorry for this very late reply.

  3. Hi, I have a question. Say for example that an employee is married and that her former company declared their dependents to her. Now, both the husband and the wife is working for the same company. Who will declare their dependents? Is it the wife or the husband?

    1. Hi Nisch,

      If the wife has already claimed the dependents and was applied by her former company.

      Even if she transfers to the company where her husband works that status of hers will not change provided that she has filed the claim with her RDO or BIR branch the waiver of her husband.

      Please take note it is not the company that should declare that the dependents are with the wife. It is the wife who should file an official claim thru her BIR branch with the appropriate waiver of her husband.

      Unless this requirement was done by her. The additional exemptions for their dependents is still with the husband.

      Hope the information helps you out and do share it so that others may be aware of this. Thank for visiting. Good day.

  4. do i have to provide 'husband' waiver though were not yet married. the plan is i want to change my status from being single to head of the family with one child dependent. automatic nb nagiginf head of the family kpag nag add k ng child dependent. i can't see any head of the family from the forms. single/married/legally separated/widow lng.. :(

  5. Hi,

    What should I do if my employer claims that my husband should be employed before I file for additional exemptions? It looks like they won't allow me to do it. Please advice and thanks in advance!!!

  6. Hi. Me and my husband are both taxpayers. He claims exemptions for our 2 kids. I just gave birth for our 3rd child last month, can i claim for exemption just for our 3rd child provided with signed waiver of my husband?

  7. Hi nka pag file na ako before ng 2305 with the waiver sa previous work ko. Now im self employed. After matransfer sa present RDO ung tin ko and nung nkuha ko na ang COR ko wla na ung mga dependents ko (which is my 2 sons) this is as per bir. Do i need to submit again? Thanks

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  9. Hi, Tomtax. My tax status in my previous employer was M4. Now, my new employer is insisting that I should submit my husband's waiver to claim for exemptions, to be attached with my 2305. I explained to them that as far as I know, since I am already M4 and that my husband did not claim any exemptions for 5 years past already, what I will only put in my 2305 is the info of my new employer (which is them), but the HR staff I've talked to insisted that I really need to submit the waiver since the staff said it is the new policy of the BIR. Is our HR correct? or my understanding is the right now? Kindly help. Thank you and more power!


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