Tax notes: Benefits of foster child as qualified dependent

Tax notes: Benefits of foster child as qualified dependent

PHILHEALTH Circular No. 019-2014 dated July 28, 2014 covers the entitlement to benefits of any foster child as qualified dependent of foster parent(s), valid until whichever information or situation has become available and applicable: 1) the last day of the validity date of the Foster Family Care License or 2) until the expiration of the Foster Placement Authority or 3) until the foster child’s return to his/her biological parents or 4) until the child has been placed for adoption.