"Head of the Family" means an unmarried or legally separated man or woman with one or both parents, or with one or more brothers, sisters, or with one or more legitimate, recognized natural or legally adopted children, living with and dependent upon him for their chief support, where such brothers or sisters or children are not more than twenty-one(21) years of age, unmarried, not gainfully employed, or regardless of age, are incapable of self-support because of mental or physical defect. The term also includes a benefactor of a senior citizen under Republic Act 7432.
"Dependent Child" means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one(21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect.