1) “Head of Household” in Philippine tax law: the correct term and what it meant

In the Philippines, the term most closely related to “head of household” is “Head of Family”—a classification that historically mattered in the computation of personal exemptions under Section 35 of the NIRC (before major reforms took effect).

A key point up front:

The Philippines did not adopt a U.S.-style “Head of Household” filing status with a separate rate schedule.
What people often call a “head of household tax exemption” in the Philippines is typically a reference to the old personal exemption system (and, in payroll practice, the old withholding exemption codes).

2) The legal turning point: TRAIN removed personal and dependent exemptions for individuals (starting 2018)

A. Pre-2018 (old system): “personal exemptions” and “additional exemptions for dependents”

Before 2018, individuals could reduce taxable income using:

a personal exemption, and
an additional exemption for qualified dependent children (subject to limits).

“Head of Family” was one of the common classifications used in forms and payroll systems in that era.

B. 2018 onward (current system): personal/dependent exemptions were removed

With the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963), the personal exemption and additional exemption for dependents for individual taxpayers were removed and replaced by:

updated graduated income tax rates, and
an effective exempt bracket (commonly described as the first ₱250,000 of taxable income for individuals under the graduated rates being not subject to income tax, subject to the applicable rules for the taxpayer type).

Practical effect today: For current individual income tax computations (2018 onward), being “Head of Family/Head of Household” does not create a special personal exemption the way it did before.

3) Who qualified as “Head of Family” (concept under the old personal-exemption framework)

Under older NIRC wording and long-standing BIR usage, a Head of Family generally referred to an individual who is:

Unmarried or legally separated (not merely living apart), and
Maintaining a household that includes certain family members who are dependent upon the taxpayer for chief support (commonly described as one or both parents, one or more brothers/sisters, and/or children), and
Typically with the dependent(s) living with the taxpayer (with practical allowances for temporary absence, such as schooling, in many real-life situations).

Important: “Legally separated” means legally separated

In Philippine law, “legally separated” is a judicial status. Simply being separated in fact, or living apart, generally does not equal “legally separated” for legal classifications.

Head of Family vs. “Solo Parent”

A taxpayer may be a “solo parent” under social welfare laws, but that status is not the same as the old “Head of Family” classification for income tax personal exemptions. The terms are often mixed in everyday conversation, but they arise from different laws and serve different purposes.

4) The part that caused the most confusion: “dependents” for tax purposes (old rules)

Even in the era when Head of Family mattered, the additional exemption for dependents for income tax was generally tied to qualified dependent children—not parents or siblings.

A. Qualified dependent child (typical statutory conditions)

A “dependent” for additional exemption purposes generally meant a taxpayer’s legitimate, illegitimate, or legally adopted child who was:

Not more than 21 years old, not married, and not gainfully employed, and
Chiefly dependent upon the taxpayer for support;
Or, regardless of age, incapable of self-support because of mental or physical disability.

B. Limit on number of dependents (old rule)

Historically, the additional exemption was capped (commonly up to four qualified dependent children under the pre-TRAIN framework).

C. Only one taxpayer can claim a particular dependent

A qualified dependent child could not be claimed twice for the same period. In practice, the “who may claim” rules were commonly applied as follows:

Married parents: typically, the husband claimed the additional exemption unless a waiver/assignment to the wife was properly made (under the old framework).
Legally separated parents / parents not living together: the parent who had custody and/or actually provided chief support was typically positioned to claim, subject to documentation and the specific facts.

5) How the “Head of Family” tax exemption worked (pre-2018): mechanics and examples

A. Where it appeared in the computation

Under the old rules, the flow (simplified) looked like this:

Compute gross income (compensation and/or business/professional income)
Deduct allowable exclusions and deductions (as applicable)
Arrive at taxable income before exemptions
Subtract:
- personal exemption (historically a fixed amount), and
- additional exemptions for qualified dependents (fixed per dependent, subject to limits)
The result is taxable income after exemptions
Apply the graduated tax rates for that taxable year

“Head of Family” could affect:

the taxpayer classification used in forms/payroll tables; and
depending on the tax year involved (especially in older versions before exemptions were standardized), the applicable personal exemption amount.

B. Payroll withholding: exemption codes (why employees were asked about “HF”)

Before TRAIN updated the withholding structure, payroll systems used withholding exemption codes (e.g., Single, Married, Head of Family, with 0–4 dependents) to determine the correct withholding tax.

This is one of the reasons the “Head of Household/Head of Family” concept persisted in HR onboarding checklists long after it stopped affecting current-year income tax computations.

C. Documentation typically requested (then and now for legacy periods)

For legacy-year claims (and to support old payroll coding), employers and/or the BIR commonly looked for:

Birth certificates / proof of filiation (for children)
Adoption papers (for legally adopted children)
Proof of disability (medical certificate and supporting documents)
Proof of legal separation/annulment/void marriage (court documents), where relevant
Proof of dependency/chief support where questioned (facts-based; could include school records, living arrangements, etc.)

6) How it works today (2018 onward): what replaced it and what still matters

A. No more personal/dependent exemptions for individual income tax

For individual income tax (graduated rates) from 2018 onward, the old “Head of Family” personal exemption system and the dependent additional exemptions are not part of the computation.

B. What taxpayers should focus on now (income tax context)

The computation centers on:

the taxpayer’s classification (employee purely compensation vs. mixed income; self-employed/professional; etc.),
the tax base rules and allowed deductions (where applicable),
and the applicable rate table and exclusions/exemptions under current law (e.g., specific statutory exclusions, and special rules for certain categories like minimum wage earners and specific benefits, depending on facts).

C. Why the term still shows up

“Head of Family/Head of Household” still appears in:

old forms, old company templates, legacy payroll systems, or
discussions involving amended returns or audits of pre-2018 periods.

7) Common misconceptions (Philippine context)

“I support my parents, so I can claim them as dependents for income tax.” Under the old additional exemption framework, “dependents” for additional exemption generally referred to qualified dependent children, not parents.
“Head of Family reduces my income tax today.” For 2018 onward, the old personal/dependent exemption scheme is no longer the basis for computing individual income tax.
“Separated in fact = legally separated.” Philippine legal separation is a formal legal status; factual separation alone typically does not carry the same legal consequences.
“Both parents can claim the same child as dependent.” Not for the same period; double-claiming creates audit and deficiency withholding/tax exposure.

8) Compliance and risk notes (especially for legacy years)

Employers can be exposed to deficiency withholding if withholding was computed using incorrect exemption claims under the old system.
Employees/taxpayers may face disallowance if they cannot substantiate dependency, custody/support arrangements, or civil status claims for the period involved.
For legacy periods, accuracy depends heavily on the specific taxable year (because exemption amounts and mechanics changed over time before TRAIN).

9) Bottom line

The Philippines’ “Head of Household” idea is best understood as the historical “Head of Family” classification used under the old personal exemption regime in Section 35 of the NIRC.
Starting 2018 (TRAIN), personal exemptions and additional exemptions for dependents for individual income tax were removed, so “Head of Family” is no longer a current-year income-tax exemption mechanism—though it may still matter when dealing with pre-2018 filings, amended returns, legacy payroll records, or audits.