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 (From Year of Assessment 2012 onwards)
Qualifying Conditions |
How much you can claim |
This relief is intended as recognition for taxpayers who support their spouses. From YA 2012, no relief will be granted to taxpayers who are supporting their ex-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.
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• $2,000 for Spouse Relief; or
• $3,500 for Handicapped Spouse Relief
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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.
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The amount of maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of:
• $2,000 for wife; or
• $3,500 for handicapped wife
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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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Spouse / Handicapped Spouse Relief (Years of Assessment 2010 and 2011)
Qualifying Conditions |
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This relief is an expansion of wife relief to allow female taxpayers to claim relief for supporting their husbands. It is a relief 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.
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• $2,000 for Spouse Relief; or
• $3,500 for Handicapped Spouse Relief
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If you are a male taxpayer who is divorced or legally separated from your ex-wife in the previous year, you may claim this relief if you have paid alimony/maintenance to your ex-wife in the previous year.
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The amount of alimony/maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of:
• $2,000 for ex-wife; or
• $3,500 for handicapped ex-wife
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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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Wife Relief / Handicapped Wife Relief (Year of Assessment 2009 and before)
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This relief can only be claimed by male taxpayers. It is a relief to support family formation and to provide recognition to male taxpayers who support their wives.
You may claim this relief if:
• your wife was living with or supported by you; AND
• she does not have an annual income1 exceeding $2,000 in the previous year.
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• $2,000 for Wife Relief
• $3,500 for Handicapped Wife Relief
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If you are divorced or legally separated from your ex-wife in the previous year, you may claim this relief if you have paid alimony/maintenance to your ex-wife in the previous year.
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The amount of alimony/maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of:
• $2,000 for ex-wife
• $3,500 for handicapped ex-wife
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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?
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Is this the first time you are claiming the relief on your spouse?
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Yes *
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No
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When e-Filing your tax return
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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
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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.
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When completing your paper tax return
(Form B1 or Form B)
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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
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Form B1
Complete item 6(a) on page 2 of Form B1
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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
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Form B
Complete item 6(a) on page 3 of Form B
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* 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
(a) If you have filed your tax return online
You may re-file within 14 days of your previous submission or by 18 Apr 2013, 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 email, fax or post, stating:
For claiming / revising Spouse Relief #
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For withdrawing Spouse Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number (NRIC / FIN) of your spouse
(iii) confirmation that you have met the qualifying conditions
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(i) your request to withdraw the relief for YA 2013
(ii)name and identification number (NRIC / FIN) of your spouse
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#If you are claiming Handicapped Spouse Relief and this is your first time claiming this relief on the spouse, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email, fax or post.
(b) If you have filed a paper tax return
Please write to us by email, fax or post, with the above details in (a).
Please write to us by email, fax or post within 30 days from the date of your tax bill, with the following details:
For claiming / revising Spouse Relief #
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For withdrawing Spouse Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number (NRIC / FIN) of your spouse
(iii) confirmation that you have met the qualifying conditions
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(i) your request to withdraw the relief for YA 2013
(ii)name and identification number (NRIC / FIN) of your spouse
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#If you are claiming Handicapped Spouse Relief and this is your first time claiming this relief on the spouse, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email, fax or post.