A. Spouse Relief
B. Enhancements to Dependant Reliefs
C. Enquiries
A. Spouse Relief
1. What is Spouse Relief?
Spouse Relief is expanded to female resident taxpayers who support their husbands with effect from YA 2010. This will help families where the wife is the breadwinner, for instance where the husband has retired.
All resident individual taxpayers (both male and female) will be able to claim Spouse Relief of $2,000 if their spouse does not have annual income exceeding $4,000.
2. I need to file my tax return now. What do I need to do to claim the Spouse Relief?
Please make the claim under "Spouse/handicapped spouse Relief” in your paper return or when you e-File.
3. How will I know if IRAS has received my claim for Spouse Relief?
The claim for Spouse Relief will be included in your Notice of Assessment for the Year of Assessment 2010. The relief will be reflected as “Spouse Relief” in your Notice of Assessment.
4. What are the condition(s) to be eligible to claim for Spouse Relief?
You may claim Spouse Relief if you satisfy any of the following conditions:
- Your spouse was living with or supported by you and does not have an annual income (e.g. salary and tax exempt income such as bank interest, dividend and pension) exceeding $4,000 in the previous year; OR
You are divorced or legally separated and you paid alimony/maintenance to your ex-wife in the previous year; AND
You have not claimed handicapped spouse relief or no one else is claiming any relief (other than grandparent caregiver relief) on your spouse or ex-wife.
5. I have already filed my income tax return and I realised that I have forgotten to claim for Spouse Relief. Can I make a claim now?
Yes, you can still make a claim if you have met the qualifying conditions. Please send us your name and tax reference number and that of your spouse through any of the following modes:
i. Email us
ii. Call us on our helpline at 1800- 3568300
iii. Fax to us on 6351 3636
iv. Send by post to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
6. I have just received my Notice of Assessment for Year of Assessment 2010 and I realised that I have forgotten to claim for Spouse Relief. Can I make a claim now?
Yes, you can still make a claim if you have met the qualifying conditions. Please send us your name and tax reference number and that of your spouse through any of the following modes:
i. Email us
ii. Call us on our helpline at 1800- 3568300
iii. Fax to us on 6351 3636
iv. Send by post to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
Back to top
B. Enhancements to Dependant Reliefs
1. What are the enhancements to Parent Relief?
To give greater recognition and acknowledgement to taxpayers who support their aged dependants, there will be an increase in quantum for all categories of Parent Relief:
|
Staying with parents |
Not staying with parents |
| Parent relief |
$7,000 |
$4,500 |
| Handicapped parent relief |
$11,000 |
$8,000 |
With effect from Year of Assessment 2010, the income threshold condition for parent relief has increased from $2,000 to $4,000 while the income threshold condition for handicapped parent relief has been removed.
2. What are the changes in the income threshold for the various dependant-related reliefs?
The government recognises taxpayers’ efforts in supporting family members who are genuinely dependent, while giving the family members the flexibility to do some incidental work. As such, the following enhancements to the various dependant reliefs have been made:
(i) Removal of income threshold condition for handicapped dependant-related reliefs:
With effect from Year of Assessment 2010
- Handicapped Spouse Relief
- Handicapped Parent Relief
- Handicapped Child Relief
- Handicapped Sibling Relief
With effect from Year of Assessment 2011
- CPF Cash Top-up Relief for top-up to the CPF account of handicapped spouse or handicapped siblings
(ii) Increase in income threshold condition from $2,000 to $4,000 for all other dependant-related reliefs:
With effect from Year of Assessment 2010
- Spouse Relief
- Parent Relief
- Qualifying Child Relief
- Working Mother’s Child Relief
With effect from Year of Assessment 2011
- CPF Cash Top-up Relief for top-up to the CPF account of spouse or siblings
3. I need to file my tax return now. What do I need to do to claim Parent Relief?
For those who e-File
If you have made the claim last year, you need not make the claim again this year if the relief is shown in the Income, Deductions and Reliefs Statement (IDRS). If the relief is not shown in IDRS, please make the claim under 'parent/handicapped parent relief' in the main tax form.
For those who submit paper return
You would need to make a claim in your tax return.
4. I have already filed my income tax return and I realised that I have forgotten to claim for Parent Relief. Can I make a claim now?
Yes, you can still make a claim if you have met the qualifying conditions. Please send us your name and tax reference number and that of your dependant(s) through any of the following modes:
i. Email us
ii. Call us on our helpline at 1800- 3568300
iii. Fax to us on 6351 3636
iv. Send by post to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
Back to top
C. Enquiries
For enquiries on Spouse Relief and the various enhancements to the Dependant Reliefs, please call us on our helpline at 1800- 3568300 or Email us.
Back to top