Spouse relief
'Spouse relief' is an expansion of wife relief to support family formation and provide recognition to male and female taxpayers supporting their spouses.
Who can claim
From Year of Assessment (YA) 2010, you may claim spouse relief if you meet the following conditions:
- Your spouse was living with or supported by you and does not have an annual income exceeding $4,000 in the previous year. Income 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) ; OR
- You are divorced or legally separated and you paid alimony/maintenance to your ex-wife in the previous year; AND
- You have not claimed handicapped spouse.
If you have claimed this relief, none of your children or their spouses are allowed to claim Parent/Handicapped Parent Relief (except grandparent caregiver relief) in respect of your spouse or ex-wife.
Example
If you are claiming spouse relief on your husband, your child cannot claim for parent relief on your husband.
With effect from YA 2012, you cannot claim this relief for alimony/maintenance payments paid to your ex-wife.
For YA 2009 and before, you may claim wife relief if you are a male taxpayer and satisfy any of the following conditions:
- Your wife was living with or supported by you and does not have an annual income exceeding $2,000 in the previous year. Income 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) ; OR
- You are divorced or legally separated and you paid alimony/maintenance to your ex-wife in the previous year; AND
- You have not claimed handicapped spouse relief.
If you have claimed this relief, none of your children or their spouses are allowed to claim Parent/Handicapped Parent Relief (other than grandparent caregiver relief) in respect of your wife or ex-wife.
How much you can claim
- You may claim $2,000 for supporting your spouse; OR
- If you are divorced or legally separated, you may claim the amount of alimony/maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of $2,000.
With effect from YA 2012, you cannot claim this relief for alimony/maintenance payments paid to your ex-wife.
How to claim
You need to enter your claim under ‘spouse/handicapped spouse relief’ in your tax return.
Find out more about how to submit your tax return.
Handicapped spouse relief
'Handicapped spouse relief' is given to support family formation and provides recognition to taxpayers caring for handicapped spouses.
You may claim this relief if you have supported a physically or mentally disabled spouse or ex-wife.
Prior to the YA 2010, the handicapped spouse/ex-wife cannot have an annual income exceeding $2,000 in the previous year. Income 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). The income criterion was removed with effect from YA 2010.
You cannot claim this relief if you have claimed spouse relief.
If you have claimed this relief, none of your children or their spouses are allowed to claim Parent/Handicapped Parent Relief (other than grandparent caregiver relief) in respect of your spouse or ex-wife.
Example
If you are claiming handicapped spouse relief on your husband, your child cannot claim for handicapped parent relief on your husband.
How much you can claim
- You may claim $3,500 for supporting your handicapped spouse or ex-wife; OR
- If you are divorced or legally separated, you may claim the amount of alimony/maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of $3,500.
With effect from YA 2012, you cannot claim this relief for alimony/maintenance payments paid to your ex-wife.
How to claim
You need to enter your claim under 'spouse/handicapped spouse relief' in your tax return.
If you are claiming for the first-time
- If you submit paper tax return, please enter details of your spouse or ex-wife in Appendix 2 of the tax return and submit together with your tax return.
- If you e-File your tax return, you need to enter your claim under item 8 : Spouse/Handicapped Spouse.
- Please complete and submit the Handicapped - Related Tax Reliefs form (83KB) when you are filing your Income Tax Return. You may email us the form, fax to us on 6351 3636 or send by post to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
Find out more about how to submit your tax return.