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    BIR Waiver of Husband to Claim Exemptions




    By default, the husband is the rightful claimer for additional exemption. If the husband has no work or if his salary is under the minimum wage, the wife may claim the exemption. Before she could do so, the husband must execute this form. The wife then must accomplish BIR Form 2305 and attach this waiver . The wife can file this with the BIR Branch or Revenue District Office that has jurisdiction over her TIN registration.

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