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Individuals (For locals)

Parent / Handicapped Parent Relief is given to promote filial piety and provide recognition to individuals supporting their parents/handicapped parents in Singapore.

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Who can claim

You may claim this relief for the Year of Assessment 2014 if you have supported your parents, grandparents, parents-in-law or grandparents-in-law in the year 2013.

To claim Parent / Handicapped Parent Relief on the above dependants in the Year of Assessment 2014, you must satisfy all the conditions below:

  1. The dependant must be living in Singapore in the year 2013.
  2. The dependant has lived in your household. If the dependant has lived in a separate household in Singapore in the year 2013, you must incur $2,000 or more in supporting him/her in that year.
  3. The dependant is 55 years of age or above in the year 2013. If not, he/she must be physically or mentally disabled.
  4. The dependant does not have an annual income exceeding $4,000* in the year 2013.  ‘Income’ includes:
    • taxable income (e.g. trade, employment and rental)
    • tax exempt income (e.g. bank interest, dividends and pensions); and
    • foreign-sourced income (regardless of whether it has been remitted to Singapore).
  5. No one else is claiming this relief or any other relief (except Grandparent Caregiver Relief) on the same dependant in the Year of Assessment 2014.

*The income threshold is not applicable for handicapped dependants.

Claiming Parent / Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant:

If you are a working mother who is married, divorced or widowed, you can claim Parent / Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant, provided that you meet the qualifying conditions.

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How much you can claim

  • You may claim either Parent / Handicapped Parent Relief on the same dependant.

    You can claim Parent / Handicapped Parent Relief for up to 2 dependants. If you have claimed Parent Relief on both your parents, you will not be able to claim the relief on your parents-in-law.
  • You can still claim the full amount of this relief even if the dependant passed away in the previous year (provided you satisfied all the conditions stated above).
  •  For Year of Assessment 2014 and before, the amount of Parent / Handicapped Relief that you can claim is: 

Type of relief

Staying with dependant Not staying with dependant
Parent relief $7,000 per dependant $4,500 per dependant
Handicapped parent relief $11,000 per dependant $8,000 per dependant

Mr Lim has satisfied all the conditions for Parent Relief. He had claimed Parent Relief for both his parents for the Year of Assessment 2014.
Although he had also supported his parents-in-law in the year 2013, he had already claimed Parent Relief on 2 dependents. He is unable to make further Parent Relief claims.
 


Example 2:  Claiming Parent Relief on a parent who has passed away in the year 2013 
 

Mr Tan has satisfied all the conditions for Parent Relief. His father who lived with him in the same household, passed away on 1 Nov 2013.

Mr Tan can claim Parent Relief of $7,000 for the Year of Assessment 2014.

Changes with effect from Year of Assessment  2015 New!    

 1. Increase in quantum of parent/handicapped parent relief:

Type of relief

Staying with dependant Not staying with dependant
Parent relief $9,000 per dependant $5,500 per dependant
Handicapped parent relief $14,000 per dependant $10,000 per dependant

2. If you have supported the same parent or handicapped parent with other people, all of you can share this relief based on an agreed apportionment. The amount of parent/handicapped parent relief to be shared among the claimants would depend on whether any of you stay with the dependant. If at least one of you stays with the dependant, the amount of parent/handicapped parent relief to be shared is $9,000 or $14,000 respectively. If none of you stays with the dependant, the amount of parent/handicapped parent relief to be shared is $5,500 or $10,000.

3. The claimants must agree on the basis of apportionment before they claim the parent relief on the same dependant. Otherwise, the Comptroller of Income Tax would apportion the relief equally among all claimants.
     See Q3 for illustration of apportionment.

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How to claim

 

When are you making the claim?

Is this the first time you are claiming the relief on the dependant?

Yes *

No

When filing your tax return online

 

1. Go to Main Tax Form

 2. Go to item 6-20 Total Deductions And Reliefs

3. Click on Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g. Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)

4. Go to item 10 Parent/Handicapped Parent and and Select Identification Type and enter your dependent's Identification Number.

5. Select the Type of Parent Relief.

If the relief has been allowed to you last year, this relief will be pre-filled and allowed to you automatically this year.

If you need to make any changes to your relief, go to item 10  Parent/Handicapped Parent and revise your claim.

When completing your paper tax return

(Form B1 or Form B)

Form B1

1. Complete item 6(c) on page 2 of Form B1

2. Complete the particulars of your dependant(s) in Appendix 2 of Form B1

Form B1

Complete item 6(c) on page 2 of Form B1.

Form B

1.  Complete item 6(c) on page 3 of Form B

2.  Enter the particulars of your dependant(s) in Appendix 3 of Form B

Form B

Complete item 6(c) on page 3 of Form B

 


*If you are claiming Handicapped Parent Relief on your dependent for the first time, please complete and submit the Handicapped-Related Tax Relief form (243KB) by emailfax or post.

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FAQ

(a) If you have filed your tax return online

You may re-file within 14 days of your previous submission or by 18 Apr 2014, whichever is the earlier.  You can only re-file once.
 
When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.

If you could not re-file, please write to us by emailfax or post, stating:

 

For claiming / revising PR or HPR*

For withdrawing PR or HPR

(i) your request to claim or revise the relief for YA 2014

(ii) the dependent's name, identification number (NRIC / FIN) and date of birth

(iii) the dependent's address and the amount of his / her income in the year 2013

(iv) confirmation that you have met the qualifying conditions

(i) your request to withdraw the relief for YA 2014

(ii)the dependent's name and identification number (NRIC/FIN)

*If you are claiming Handicapped Parent Relief on your dependent for the first time, please complete and submit the Handicapped-Related Tax Relief form (243KB) by emailfax or post.

(b) If you have filed a paper tax return
Please write to us by emailfax or post with the above details in (a).

 

Please write to us by emailfax or post within 30 days from the date of your tax bill, stating:

 

For claiming / revising PR or HPR*

For withdrawing PR or HPR

(i) your request to claim or revise the relief for YA 2014

(ii) the dependent's name, identification number (NRIC / FIN) and date of birth

(iii) the dependent's address and the amount of his / her income in the year 2013

(iv) confirmation that you have met the qualifying conditions

(i) your request to withdraw the relief for YA 2014

(ii)the dependent's name and identification number (NRIC/FIN)

*If you are claiming Handicapped Parent Relief on your dependent for the first time, please complete and submit the Handicapped-Related Tax Relief form (243KB) by emailfax or post.

 

No.  Only one person can claim Parent Relief on the same dependant.  Your brothers and you have to agree on who will claim the Parent Relief on your father.

However, with effect from YA 2015, you and your brothers may share the parent relief based on an agreed apportionment. For example, since your brothers live with your father, all of you may share the parent relief of $9,000 on an equal basis (i.e. each of you can claim a relief of $3,000). Alternatively, all of you may share the relief on other agreed basis, for example, $3,600, $3,600 and $1,800 respectively or $4,500, $3,600 and $900 respectively.


You and your sister have to write to us by emailfax or post within 30 days from the date of your tax bill, stating:

(i) your request to revise the relief for YA 2014

(ii) the dependant's name, identification number (NRIC / FIN) and date of birth

(iii) the dependant's address and the amount of his / her income in the year 2013

(iv) your sister’s confirmation that she has met the qualifying conditions


Yes, your father is considered to be living with you in the same household in the year 2013.  You may claim Parent Relief of $7,000 for the Year of Assessment 2014 if you have met the other qualifying conditions. 

If your dependent is staying with you before and after his / her hospitalization during the year 2013, the dependent is considered to have lived in the same household as you in that year. 

If the dependent has passed away during his / her hospital stay and has lived with you before his / her hospitalization in the year 2013, the dependent is also considered to have lived in the same household as you in that year.


No, your mother is not considered to be living with you in the same household in the year 2013.  However, you can claim Parent Relief of $4,500 on your mother for the Year of Assessment 2014 if you met the other qualifying conditions.


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Last Updated on 9 April 2014


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