Who are the Qualified Dependents under BIR?

Qualifications on dependents under BIR policy
(Cinemagraph by Jamie Beck & Kevin Burg)

Not all dependents can claim to for additional 25,000 pesos additional exemption. That is the why the term being used is QUALIFIED DEPENDENT CHILD (QDC).

To know more do read on.

What are the Supporting documents for qualified dependents

This is the full text of the query of Celm1122:

Good day! I would just like to know what are the supporting documents/ additional requirements needed for qualified dependents (especially for legally adopted children, legitimate and illegitimate ones? that should be attached at form 2305? Are there any existing BIR Revenue Regulations that I could refer into para mas clear sa employees kung san galing yung ruling na yun para at least pag may nagtanong sa amin eh we can answer right away. This is to check na rin whether the declared dependent is qualified enough. We just want to make it sure what are the additional documents that we can ask from them for their dependents. Thanks a lot!
Posted by celm1122 at February 16, 2011, 2:58 pm

The document for qualified dependents is a birth certificate. If the child is adopted then "Court decision of legal adoption of children" as stated in Revenue Regulation 2-98.