BIR Dependents

[ElGato]

What happens if you declare dependents on your 1902 BIR form who are disabled? Are there any differences between just declaring a senior citizen and declaring a disabled senior citizen?

[jackbrng]

wala po, kasi hindi naman sila pwede maging dependents at ma-entitle ka sa additional deductions na 25,000. Ma-upgrade lang status mo sa head of the family kung single ka, pero walang saysay na ang status ngayon dahil iisa na lahat ng exemption ng lahat ng status at P50,000. (RA 9504 and BIR Revenue Regulation 10-2008).