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Individuals (For locals)

Spouse / Handicapped Spouse Relief is given to recognise taxpayers for supporting their spouses.

You can claim either Spouse / Handicapped Spouse Relief if you meet the qualifying conditions.

Find out more on:

Spouse / Handicapped Spouse Relief

Qualifying Conditions
How much you can claim

This relief is intended to support family formation and provide recognition to both male and female taxpayers who supported their spouses.

You may claim this relief if:

• your spouse was living with or supported by you; AND

• your spouse does not have an annual income1 exceeding $4,000 in the previous year. The income criterion does not apply for handicapped spouse.

• $2,000 for Spouse Relief; or

• $3,500 for Handicapped Spouse Relief

From YA 2015, the amount of handicapped spouse relief will be increased to $5,500New!

If you are legally separated from your spouse and are making maintenance payments under a Court Order or Deed of Separation, you may also claim this relief.
 

The lower of the amount of maintenance payments paid in the previous year (under court order/deed of separation), or:

• $2,000 for wife; or


• $3,500 for handicapped wife

From YA 2015, the amount of handicapped spouse relief will be the lower of maintenance payment made in the previous year or $5,500New! 

Note: divorced taxpayers who are paying alimony to the ex-spouses cannot claim this relief with effect from Year of Assessment 2012.

1Income includes taxable income (e.g. trade, employment and rental), tax exempt income (e.g. bank interest, dividends and pension) and foreign-sourced income (regardless of whether it has been remitted to Singapore).

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Other reliefs claimed by your children or their spouses

If you have claimed Spouse / Handicapped Spouse Relief, none of your children or their spouses are allowed to claim Parent / Handicapped Parent Relief (except Grandparent Caregiver Relief) on your spouse.

For example, if you are claiming Spouse Relief on your husband, your child cannot claim Parent Relief on your husband.

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How to claim

When are you making the claim?

Is this the first time you are claiming the relief on your spouse?

Yes *

No

When e-Filing your tax return

 

1. Go to Main Tax Form

2. Go to 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 8 Spouse/Handicapped Spouse and enter your 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 wish to withdraw your claim, go to item 8 Spouse/Handicapped Spouse and withdraw your claim.

 

When completing your paper tax return

(Form B1 or Form B)

Form B1

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

 

2. Complete the particulars of your spouse in Appendix 2 of Form B1

 

Form B1

Complete item 6(a) on page 2 of Form B1

 

 

Form B

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

 

2. Enter the particulars of your spouse in Appendix 3 of Form B

Form B

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

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

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FAQ


 

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Last Updated on 21 February 2014


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