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.
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 relative that they say they
support.
Furthermore, some also claim cases where they support their brother or sister who is
mentally incapacitated or physically unable to work and needs support.
BIR states in RR 10-2008 "An individual whether single or married, shall be allowed
an additional exemption of 25,000 pesos for each QUALIFIED DEPENDENT CHILD
(QDC), provided that the total number of dependents shall not exceed four (4)
dependents. The additional exemptions for QDC shall be claimed by ONLY ONE of
the spouses in the case of married individuals."
DEPENDENT CHILD means a legitimate, illegitimate or LEGALLY ADOPTED CHILD chiefly
dependent upon and living with the taxpayer if such dependent is not more than 21 years of
age, unmarried and not gainfully employed or if such dependent, regardless of age, is
incapable of self-support because of mental or physical defect. (Taken from RR 10-2010)
This provision disallows our parents to be our dependents based on term "QUALIFIED
DEPENDENT CHILD or CHILDREN (QDC)".
If a person claims his brother or sister or relative as his/her dependent who is not over the
age of 21 and is living with them. They need to be LEGALLY ADOPTED. Otherwise they
cannot be qualified as dependents per se.

For those dependents regardless of age who is INCAPABLE of SELF SUPPORT due to MENTAL
or PHYSICAL DEFECT. These type of dependents can be qualified provided one can show
proof thru a CERTIFIED MEDICAL DOCUMENT attesting to said "MENTAL or PHYSICAL
DEFECT".
Do understand that any claim of QDC for additional exemptions will be ascertained by the
employer thru BIR Form 2305 which one will file with regards to this update of additional
exemption.