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.