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Name: ___________________________

__________________

Score:

A. Required: For each of the taxpayers under the following cases, in good form
determine/compute for the total amount of Exemption/Allowance (Allowed
Personal Exemption and Health/Hospitalization Insurance Premium) for the
current year 2014.
1. A married taxpayer was legally separated from his wife during the year 2014.
He had as dependents the following persons:
a. A legitimate son, who became 21 years old on October 2 of same year
b. A nephew, 15 years old
c. A cousin who is a senior citizen
2. A taxpayer who is divorced from her husband three years ago had the
following dependents:
a. Recognized natural child, 14 yrs old, living with her, dependent upon her
for 50% support whereas the other 50% was provided by her estranged
husband.
b. Legitimate child, 18 yrs old, living with the taxpayer and dependent upon
her for chief support from January to October. Beginning November up to
December of the same year, said dependent was already living with and
dependent upon his aunt for chief support.
3. A taxpayer is a resident citizen, single and supports her stepmother who is 53
yrs old. They have no actual Health/Hospitalization Insurance Premium
payments but the taxpayer’s gross income was P205,000.00.
4. Mr. Gomez, who is single, supports his best friend, who is a 65-yr old widower
and the latter’s two minor children. The taxpayer earned a gross income of
P235,000.00 and paid health/hospitalization insurance premium amounting to
P4,500.00.
5. Husband and wife, who earned over P350,000.00 during the year have the
following dependents who are living with and dependent upon them for chief
support.
a. Mother of his spouse
b. Legitimate son, 18 yrs old, single, unemployed
c. Legitimate daughter, 16 yrs old, unemployed
d. Another legitimate son, 19 yrs old, married in 2012 and unemployed
e. Legitimate son of his spouse with first husband, 21 yrs old single, and
unemployed
6. An individual taxpayer, single but having the following dependents: a
recognized natural child, and a nephew, who are both below 21 yrs old,

000. 9.00 and P230.00 150.000. 50. Required: Compute and encircle the best answer: 1.000.00 and P18.00 as single.00 from his business. his country allows non resident Filipinos with income therein. his country grants an additional personal exemption for . a widow.000. The actual hospitalization/health insurance premium payment was P5.000. His gross income for the year was P340. A taxpayer. Mr. A taxpayer is married but is legally separated a d supports his four children.500. P40.single. supports three of his children by his deceased first wife and two children by his current wife. he got married to Ms Bianca King and subsequently in November the latter gave birth to a baby boy. Concepcion. 7.000. Likewise.00 and he incurred actual health/hospitalization insurance premiums of P4.100. The total basic and additional personal exemptions in 2014 is: a. 8.000.00 No answer 2.000.Mrs.000. B. who is a resident citizen. c.00.00 10.00 from employment as well as business and other income of P120.000. b. A foreigner who is married but is a non resident individual who is doing business in the Philippines had the following pertinent data in taxable year 2014: He has seven qualified dependent children.000.000. a basic personal exemption of P30.00 125.00 as head of the family. Her payments for health/hospitalization insurance premiums and year’s gross income were P2. unemployed.00 respectively. provides chief support for the following dependents who are living with her.000. who is single. The health & hospitalization insurance premium paid was P2. namely: her common law husband.00 respectively.00 as married and P15. A married couple had the following data: compensation income of husband and wife were P14.00 and he spent P3.350. In February of same year. and their child. He earned compensation income of P119. Al Samonte is a widower with three (3) dependent minor legitimate children in January of 2014. The husband also earned income of P165.000. His year’s gross income was P245.00. d.000.00 for health/hospitalization premiums. living with and dependent upon the taxpayer for chief support.00.000. one of whom is an illegitimate child.

In 2014. hospitalization insurance premium. b.000. c. One of the above cited legitimate children died in December of same year The claimable allowed personal exemptions of the couple are: a. Ana his former common law wife d. 77. Two legitimate children b.00 100.00 .00 compensation income from employment during the taxable year.000. He has a legally adopted child as dependent and paid P3.000. b.00 140. Kiko was married but was legally separated a year before.950.00 150. 68.400.00 each.000. 125.000. earned P325. Illegitimate child with another woman The total basic personal exemption and additional personal exemption in 2014 is: a.000. Two dependent nephews c. 50.00 100. 50.00 No answer 4.00 as helath.00 No answer 3.000. He had the following dependents: a.dependent children of P7. d. d. c.000.000. c. Three legitimate dependent children b.000.00 No answer 5. A legally married couple who are both gainfully earning had the following dependents in 2014: a.00 b.000.00 150. Mario was married 2004 but became a widower in February of the year 2014. One illegitimate child of wife d. d.000. The allowed personal exemption that he can claim in 2014 is: a.00 125. he can claim a total of personal exemption and premiums deductible from gross compensation income of: a. b. Recognized natural child with Ana c.

000. No answer .00 d.c. 75.