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) 2010NEW!, you may claim spouse relief if you satisfy any of the following conditions:
- Your spouse was living with or supported by you and does not have an annual income (e.g. salary and tax exempt income such as bank interest, dividend and pension) exceeding $4,000 in the previous year; OR
- You are divorced or legally separated and you paid alimony/maintenance to your ex-spouse in the previous year; AND
- You have not claimed handicapped spouse relief or no one else is claiming any relief (other than grandparent caregiver relief) on your spouse or ex-spouse.
Example
If your child is claiming parent relief on your wife, you cannot claim spouse relief on your 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 (e.g. salary and tax exempt income such as bank interest, dividend and pension) exceeding $2,000 in the previous year; 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 or no one else is claiming any relief (other than grandparent caregiver relief) on 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 paid in the previous year (under court order/deed of separation), subject to a maximum of $2,000.
How to claim
If you are a male taxpayer, please enter your claim under the field 'wife/handicapped spouse relief' in your tax return.
If you are a female taxpayer, please let us have the name and tax reference number of yourself and your spouse. You may email the details to spouserelief@iras.gov.sg, call us at 1800 3568300, fax to us on 6351 3636 or send them 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.
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 spouse or ex-spouse who
- Is physically or mentally disabled; AND
- Does not have income more than $2,000 (other than alimony/maintenance received from you, under court order or deed of separation) in the previous year.
With effect from Year of Assessment (YA) 2010 onwards, the income threshold condition has been removedNEW!.
You cannot claim this relief if you have claimed spouse relief or someone is claiming any relief (other than grandparent caregiver relief) on your spouse or ex-spouse.
Example
If your child is claiming handicapped parent relief on your husband, you cannot claim handicapped spouse relief on your husband.
How much you can claim
- You may claim $3,500 for supporting your handicapped spouse or ex-spouse; OR
- If you are divorced or legally separated, you may claim the amount of alimony/maintenance paid in the previous year (under court order/deed of separation), subject to a maximum of $3,500.
How to claim
You need to enter your claim under 'wife/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-spouse in Appendix 2 of the tax return and submit together with your tax return.
- If you e-File your tax return, you may email us the details, call us at 1800 3568300, fax to us on 6351 3636 or send them 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.