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Individuals (For locals)

Working Mother's Child Relief (WMCR) is given to:

  • Reward families with children who are Singapore citizens
  • Encourage parents to take up Singapore citizenship for their children
  • Encourage married women to remain in the workforce after having children

Single taxpayers or male taxpayers are not eligible for this relief.


Find out more on:


Who can claim

You can claim WMCR in the Year of Assessment 2014 if you meet all the following conditions in year 2013:


1. You are a working mother who is married, divorced or widowed.


2. You have earned income.

  • Earned income = Taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses


3. You have a child who is Singapore citizen as at 31 Dec 2013* and have satisfied all conditions under 
Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR)

*Working mothers will be able to claim WMCR in the Year of Assessment 2014's tax filing on a child who has passed away in the year 2013.


Claiming other reliefs on the same child:

You can claim WMCR on the same child even if you and / or your husband / ex-husband has already claimed Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR).

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How much you can claim

After you have made a claim in your tax return, we will automatically compute the amount of WMCR that you can claim, based on your eligibility, when we process your tax return.

The amount of WMCR that you can claim for each child is based on the child order and the corresponding percentage of your earned income.

Child order

WMCR Amount 

1st

15% of mother's earned income

2nd

20% of mother's earned income

3rd

25% of mother's earned income

4th

25% of mother's earned income

5th and beyond

25% of mother's earned income

Maximum claim allowable*
  • QCR/ HCR + WMCR is capped at $50,000 per child
  • Cumulative WMCR percentages are capped at 100% of mother's earned income

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

 

 

 

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Child order

For the purposes of tax reliefs and rebate related to your child (WMCR, Qualifying / Handicapped Child ReliefParenthood Tax Rebate), the order of your child is based on:

  • For legitimate and step-child: the date of birth shown in your child’s birth certificate
  • For adopted child: 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 2014 and her tax computation for the Year of Assessment (YA) 2014 is as follows:

 

 $

 Note

 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 $40,000

 550

 1

 Next $23,000 @ 7%

 1,610

 

 Gross tax payable

 2,160

 

 Less: Parenthood Tax Rebate (PTR)

 2,160

 2

Net tax payable

    -     

 

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, child reliefs 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 your child's Identification Number

6. Under the Type column, enter Q (for QCR) or H (for HCR)

7. Under the column Claim WMCR, select Yes^.

If you are also claiming QCR / HCR, find out how to enter your QCR / HCR 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

1. Complete item 6(b) on page 2 of Form B1. Under the Claim for WMCR column, indicate Y^.

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

 

If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.

Form B1

Complete item 6(b) on page 2 of Form B1.  Under the Claim for WMCR column, indicate Y^.

If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.

Form B

1. Complete item 6(b) on page 3 of Form B.  Under the Claiming for WMCR field, indicate Y^.

 

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

 

If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.

Form B

Complete item 6(b) on page 3 of Form B.  Under the Claiming for WMCR field, indicate Y^.

If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.

^You need not enter any amount for WMCR as we will automatically compute the allowable amount for WMCR based on your eligibility, when we process your tax return.

 

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Last Updated on 3 June 2014


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