'Handicapped brother/sister relief' is a relief to provide recognition for individuals supporting their handicapped siblings.
Who can claim
You can claim this relief if you supported your or your spouse's physically or mentally handicapped brothers/sisters who lived in Singapore in previous year.
You cannot claim if someone claimed any other reliefs on the same sibling.
Example
If your father claimed 'handicapped child relief' for your handicapped brother, you and your sibling cannot claim this relief on the same handicapped brother.
Your handicapped sibling must
- Not have annual income (e.g. salary or tax exempt income such as bank interest, dividend and pension) exceeding $2,000 in the previous year, AND
- Have lived with you in the same household in previous year. If not, you must have incurred $2,000 or more in supporting him/her in previous year.
With effect from Year of Assessment (YA) 2010 onwards, the income threshold condition of $2,000 has been removedNEW!.
How much you can claim
You can claim $3,500 for each handicapped brother/sister.
If you supported the same handicapped sibling with other people, all of you may share this relief of $3,500.
How to claim
You need to enter your claim under 'handicapped brother/sister relief' in your tax return.
If you are claiming for the first-time
- If you submit paper Income Tax Return, please enter the details of handicap of your handicapped sibling in Appendix 2 of the tax return and submit together with your paper tax return.
- If you e-File your tax return, you need to click on the '12. Handicapped Brother/Sister' on 'Deductions and Reliefs' page to enter the details of handicap of your handicapped sibling.
Find out more about how to submit your tax return.