How to transfer Personal

Exemptions from
Husband to Wife

By birtaxinfo
This is for couples whose husbands
currently has the additional
personal exemptions of their
family. And due to some reasons
they want the personal exemptions
be transferred to their wives.
The most common reasons why they want the
personal exemptions transferred to their wives
is that the husband either has lost his job or
has been out of work. So their family could
not benefit from the additional exemptions
given by the BIR.

The remedy would be to transfer the additional

personal exemptions to the wife who has a job
to apply that additional exemptions for the
benefit of their family.
There is an available Waiver Form prepared
by the BIR. Under the Revenue Regulation
10-2008 or RR 10-2008 Annex F.

A sample of this form is in the next slide.

So you can have an actual view of this
document.
First Half of Annex F
Second Half of Annex F
To get a copy of this Waiver Form just go to
this webpage below:

http://www.bir.gov.ph/iss_rul/reg2008.htm

Look for the RR 10-2008. Click on Annex to

download the file. Save it and have it printed.
So you can fill it out and submit to the
Revenue District Office (RDO) where your TIN
is currently registered.
Thank you and Good day

By birtaxinfo