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 2013 if you are maintaining an unmarried child who meets all the conditions below in the year 2012:
In the year 2012, did you maintain an unmarried child who meets the following conditions?
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Conditions met for
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Qualifying Child Relief (QCR)?
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Handicapped Child Relief (HCR)?
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1. Is a legitimate, step-child or legally adopted child
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Yes
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Yes
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2. Is below 16 years old or studying full-time at any university, college or other educational institution at any time during the year 2012
Mr and Mrs Koh have a son, Andy, who completed National Service in the year 2012. Andy has also commenced his full-time university studies in that year. Andy did not have income exceeding $4,000 in the year 2012.
Mr and Mrs Koh qualify for QCR on Andy for the Year of Assessment 2013.
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Yes
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Not applicable
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3. Does not have an annual income exceeding $4,000* in the year 2012. ‘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.
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Yes
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Not applicable
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4. Is mentally or physically handicapped
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Not applicable
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Yes
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Can you claim for QCR / HCR in the Year of Assessment 2013?
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Yes
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Yes
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*With effect from Year of Assessment 2010, the income threshold has been increased from $2,000 to $4,000 and the income threshold has been removed for HCR claims.
Claiming other reliefs on the same child:
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How much you can claim
Child order
|
YA 2008 and before |
From YA 2009 onwards |
| QCR |
HCR |
QCR |
HCR |
1
2
3 |
$2,000 per child |
$3,500 per child
|
$4,000 per child |
$5,500 per child |
| 4 |
$2,000 for child born
on or after 1 Jan 1988 |
| 5 & beyond |
Nil |
| Maximum claim allowable# |
QCR/ HCR + WMCR is capped at $25,000 per child
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QCR/ HCR + WMCR is capped at $50,000 per child
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#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
Mr and Mrs Tan have an only child who is 10 years old in the year 2012. Mrs Tan has an earned income of $320,000 for that year.
For the Year of Assessment 2013, she is eligible for WMCR of $48,000 (15% of her earned income).
However, as Mr Tan has claimed QCR of $4,000 on his child, Mrs Tan’s WMCR claim is capped at the remaining $46,000.
Mr and Mrs Ow have a handicapped child who is 10 years old in the year 2012. For the Year of Assessment 2013, Mr and Mrs Ow have agreed to share the HCR of $5,500.
Based on their agreed apportionment, Mr Ow and Mrs Ow will claim $3,000 and $2,500 respectively.
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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 2012. 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 $5,000 for their first child. They have agreed to share the amount of PTR equally.
Mrs Chen is a Singapore tax resident for the Year of Assessment 2013 and her tax computation for the Year of Assessment (YA) 2013 is as follows:
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$
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Note
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Employment income
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80,000
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Less: Personal Reliefs
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|
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Earned Income Relief
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1,000
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Qualifying Child Relief
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4,000
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Working Mother's Child Relief (15% x $80,000)
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12,000
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Chargeable Income
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63,000
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Computation of tax payable:
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First $40,000
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550
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1
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Next $23,000 @ 7%
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1,610
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Gross tax payable
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2,160
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Less: YA 2013 personal tax rebate (30% x $2,160)
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648
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1,512
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Less: Parenthood Tax Rebate (PTR)
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1,512
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2
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Net tax payable
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-
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Notes:
1. Based on the income tax rates for Singapore tax resident for YA 2013.
2. Both Mr and Mrs Chen are entitled to PTR of $5,000 in respect of their first child born in the year 2012. 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?
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Is this the first time you are claiming the relief on the child?
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Yes *
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No
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When filing your tax return online
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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 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.
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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 need to make any changes to your relief, go to item 9 Child and revise 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(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.
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Form B1
Complete item 6(b) on page 2 of Form B1.
If you are also claiming WMCR, find out how to enter your WMCR claim.
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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. Enter 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.
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Form B
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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** If you are claiming Handicapped Child Relief on your child for the first time, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email, fax or post.
^ 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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FAQ
Q1. I have filed my tax return for the Year of Assessment (YA) 2013. 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)?
(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 QCR or HCR
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For withdrawing QCR or HCR
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number of your child
(iii) amount of relief that you wish to claim or revise#
(iv) 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 of your child
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#If you are claiming Handicapped Child Relief and this is the first time you are claiming this relief on the child, 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).
Q2. I have received my tax bill for the Year of Assessment (YA) 2013. The amount of Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR) is not correct. What should I do?
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 QCR or HCR
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For withdrawing QCR or HCR
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number of your child
(iii) amount of relief that you wish to claim or revise#
(iv) 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 of your child
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#If you are claiming Handicapped Child Relief and this is the first time you are claiming this relief on the child, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email, fax or post.
You and your husband have to write to us by email, fax or post within 30 days from the date of your tax bill, with the following details:
(i) your request to revise the relief for YA 2013
(ii) name and identification number of your child
(iii) amount of relief that you wish to withdraw / your husband wishes to claim
(iv) your husband’s confirmation that he has met the qualifying conditions
You and your husband have to write to us by email, fax or post within 30 days from the date of your tax bill, with the following details:
(i) your request to revise the relief for YA 2013
(ii) name and identification number of your child
(iii) amount of relief that each of you wish to claim
(iv) confirmation that both of you have met the qualifying conditions