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Individuals (For locals)

 Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR) are given to recognize families' efforts in supporting their children.

 Find out more on:


 Who can claim

 You can claim QCR / HCR in the Year of Assessment (YA) 2014 if you are a married, divorced or widowed Singapore tax resident maintaining an unmarried child who meets all the conditions below in 2013:  

Did you maintain an unmarried child who meets the following conditions in 2013?
  Conditions met for
 Qualifying Child Relief (QCR)  Handicapped Child Relief (HCR)
  • A child born to you and your spouse/ ex-spouse
  • A step-child
  • A legally adopted child
Yes Yes
Below 16 years old or studying full-time at any university, college or other educational institution at any time in 2013 Yes Not applicable

Does not earn an annual income exceeding $4,000 in 2013.

Income includes:

  • Taxable income (e.g. trade, employment, National Service allowance and rental);
  • Tax exempt income (e.g. bank interest, dividends and pensions); and
  • Foreign sourced income (regardless of whether it had been remitted to Singapore)

Scholarships, bursaries and similar allowances are not considered as your child's income.

Yes Not applicable
Mentally or physically handicapped Not applicable Yes

 

 

 Claiming Handicapped Child Relief for the first time

       If you are claiming the Handicapped Child Relief (HCR) for the first time, please complete and submit this  Handicapped-Related Tax Relief form  (243KB) by  email,  fax or post                            .

 +Claim for Handicapped Child Relief for child not studying in Special Education (SPED) school

       If your child is not attending a SPED school but has significant special educational needs resulting in severe functional impairments, you may request for the HCR. IRAS will review the application, on a case-by-case basis. 

Claiming other reliefs on the same child:

  •  You can only claim either QCR or HCR on the same child.
  •  If you are a working mother and have met all the conditions for  Working Mother's Child Relief (WMCR), you may claim QCR / HCR and WMCR on the same child.

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 How much you can claim

 From YA 2010 to YA 2014   From YA 2015
 QCR HCR   QCR  HCR
$4,000 per child $5,500 per child $4,000 per child $7,500 per child New!
QCR/HCR + WMCR is capped at $50,000 per child# QCR/HCR + WMCR is capped at $50,000 per child#

#QCR / HCR, regardless of whether it is claimed by the father or mother, will be allowed first.  WMCR will be limited to the remaining balance.   

 

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Sharing QCR / HCR on the same child

  •  You may share the QCR / HCR on the same child with your spouse / ex-spouse based on an agreed apportionment.
  •  When you share the QCR / HCR with your spouse / ex-spouse, the total amount of QCR / HCR allowed on the same child remains the same as that in the above table.                            

Child order

 For the purposes of tax reliefs and rebate related to your child (QCR / HCR, Working Mother's Child Relief, Parenthood Tax Rebate), the order of your child is based on:

  •  the date of birth shown in your child’s birth certificate
  •  the date of legal adoption shown in the adoption papers

 A deceased child is taken into account in determining the order of children, but not a stillborn child (a child for whom no birth certificate has been issued).

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Tax computation (Qualifying Child Relief, Working Mother’s Child Relief and Parenthood Tax Rebate)

 Mr and Mrs Chen’s first child was born in the year 2013.  They are both 35 years old.  Mrs Chen was working and had an earned income of $80,000 for that year.

 Mr Chen agreed to let Mrs Chen claim the full amount of Qualifying Child Relief of $4,000.

 Mr and Mrs Chen are entitled to Parenthood Tax Rebate (PTR) of $5,000 for their first child.  They have agreed to share the amount of PTR equally.

 Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2014 and her tax computation for YA 2014 is as follows:  

  $ $
Employment Income   80,000
Less: Personal Reliefs    
Earned Income Relief 1,000  
Qualifying Child Relief 4,000  
Working Mother's Child Relief (15% x $80,000) 12,000  
Chargeable Income   63,000
 
Computation of tax payable:  
First $40,0001 550
Next $23,000 @ 7% 1,610
Gross tax payable 2,160
Less: Parenthood Tax Rebate (PTR)2 2,160
Net tax payable 0

Notes:
1  Based on the income tax rates for Singapore tax resident for YA 2014.
2  Both Mr and Mrs Chen are entitled to PTR of $5,000 in respect of their first child born in the year 2013.  Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.

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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 child?
 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 relief, child relief and Parenthood Tax Rebate)
  4. Go to item 9 (Child). Under the Child Order column, enter the order of child
  5. Select Identification Type and enter Identification Number of your child
  6. Under the Type column, enter Q (for QCR) or H (for HCR)
  7. Enter your claim amount

If you are also claiming WMCR, find out how to enter your WMCR claim.

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 9 (Child) and revise your claim.
When completing your paper tax return (Form B1 or Form B)
Form B1 Form B1
  1. Complete item 6 (b) on page 2 of Form B1:

    (a) Under the Claim Type column, enter Q (for QCR) or H (for HCR)

    (b) Enter the claim amount 
  2. Complete the particulars of your child in Appendix 2 of Form B1. 

If you are also claiming WMCR, find out how to enter your WMCR claim.

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

If you are also claiming WMCR, find out how to enter your WMCR claim.
Form B Form B
  1. Complete item 6 (b) on page 3 of Form B:

    (a) Under the Claim Type column, enter Q (for QCR) or H (for HCR)

    (b) Enter the claim amount 
  2. Complete the particulars of your child in Appendix 3 of Form B. 

If you are also claiming WMCR, find out how to enter your WMCR claim.

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

If you are also claiming WMCR, find out how to enter your WMCR claim.

 

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FAQ

 Q1. I have filed my tax return for the Year of Assessment (YA) 2014. What should I do if I have forgotten to claim or need to revise my claim for Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR)?

 

 
 Q2.  I have received my tax bill for the Year of Assessment (YA) 2014.  The amount of Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR) is not correct.  What should I do?

 

  

 

 

 

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Last Updated on 19 November 2014


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