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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 2015 if you supported your parents, grandparents, parents-in-law or grandparents-in-law in 2014.

To claim Parent / Handicapped Parent Relief on the above dependants in the Year of Assessment 2015, you must satisfy all the conditions below:

  1. The dependant must be living in Singapore in 2014.
  2. The dependant has lived in your household. If the dependant has lived in a separate household in Singapore in 2014, 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 2014. If not, he/she must be physically or mentally disabled.
  4. The dependant does not have an annual income exceeding $4,000* in 2014.  ‘Income’ includes:
    • taxable income (e.g. trade, employment, rental and SRS withdraws)
    • tax exempt income (e.g. bank interest, dividends and pensions); and
    • foreign-sourced income (regardless of whether it has been remitted to Singapore). 
  5. From YA 2015 onwards, Parent Relief / Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief) on the same dependant.

*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). 
  • The amount of Parent / Handicapped Parent Relief that you can claim is:
    • From Year of Assessment 2015 onwards New  

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
    • Year of Assessment 2014

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

 

 

Sharing Parent/ Handicapped Parent Relief on the same dependant New! 

   

If more than one claimant supported the same parent or handicapped parent, all of the claimants 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 stayed with the dependant.

If at least one of you stayed with the dependant, the amount of parent/handicapped parent relief to be shared is $9,000 or $14,000 respectively.

If none of you stayed 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.  

 

 

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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, select "Sharing of Relief", "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 2015 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 2015

(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 2014

iv) confirmation that you have met the qualifying conditions
 

(i) your request to withdraw the relief for YA 2015

(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 2015

(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 2014

(iv) confirmation that you have met the qualifying conditions

(i) your request to withdraw the relief for YA 2015

(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.

 

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 2015

(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 2014

(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 2014.  You may claim Parent Relief of $9,000 for the Year of Assessment 2015 if you have met the other qualifying conditions. 

If your dependent is staying with you before and after his / her hospitalization during the year 2014, 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 2014, 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 2014.  However, you can claim Parent Relief of $5,500 on your mother for the Year of Assessment 2015 if you met the other qualifying conditions.


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Last Updated on 30 March 2015


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