A single or legally separated individual who has a child, legitimate, illegitimate or legally adopted, is entitled to a basic personal exemption granted to a head of family. He/She is entitled also to an additional exemption of P8,000 per qualified dependent (not exceeding four). A solo parent is not entitled to the above additional exemption if he/she takes care of a person with disability who is not his/her child, unless he/she legally adopts the same.
Are there tax incentives for solo parents with children with disability?
