Grandparent Caregiver Relief (GCR) is a relief given to working mothers who engage the help of their parents, grandparents, parents-in-law or grandparents-in-laws (including those of ex-spouse) to take care of their children.
Single taxpayers or male taxpayers are not eligible for this relief.
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Who can claim
You can claim this relief in the Year of Assessment 2013 if you meet all the conditions below:
1. You are a working mother who is married, divorced or widowed.
2. Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) is:
- living in Singapore in the year 2012;
- looking after any of your children who is a citizen of Singapore and is 12 years old or younger in the year 2012; and
- not working or carrying on any trade, business, profession, vocation in the year 2012.
3. No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims, other than GCR (e.g. Parent Relief, Spouse Relief).
Your sister has claimed GCR on your mother. You cannot claim GCR on your mother.
You can consider claiming Parent Relief on your mother if you meet the qualifying conditions.
You have claimed Parent Relief in respect of your mother who is also taking care of you children. You can claim GCR on your mother if you meet the qualifying conditions.
Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
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How much you can claim
You may claim this relief of $3,000 on one of your parents, grandparents, parents-in-law or grandparents-in-law.
Your parents are looking after your child. You can only claim GCR on your mother or father. That is, the maximum amount of GCR you can claim is $3,000.
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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 caregiver?
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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 11 Grandparent Caregiver Relief and Select Identification Type and enter the caregiver's Identification Number
5. Select Yes if your caregiver was living in Singapore in the year 2012
6. Enter your claim amount.
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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 11 Grandparent Caregiver Relief 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(d) on page 2 of Form B1
2. Complete the particulars of your dependant(s) in Appendix 2 of Form B1
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Form B1
Complete item 6(d) on page 2 of Form B1
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Form B
1. Complete item 6(d) on page 3 of Form B
2. Enter the particulars of your dependant(s) in Appendix 3 of Form B
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Form B
Complete item 6(d) on page 3 of Form B
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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 GCR
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For withdrawing GCR
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(i) your request to claim the relief for YA 2013
(ii) name and identification number of the caregiver
(iii) name and identification number of your child that is being taken care of by the caregiver
(iv) relationship between the caregiver and you
(v) confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in the year 2012
(vi) confirmation that you have met the qualifying conditions
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your request to withdraw the relief for YA 2013
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(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 GCR
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For withdrawing GCR
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(i) your request to claim the relief for YA 2013
(ii) name and identification number of the caregiver
(iii) name and identification number of your child that is being taken care of by the caregiver
(iv) relationship between the caregiver and you
(v) confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in the year 2012
(vi) confirmation that you have met the qualifying conditions
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your request to withdraw the relief for YA 2013
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Yes, your sister can claim GCR on your father while you can claim GCR on your mother.
No, only one person can claim GCR in respect of the same caregiver.
Yes, you can also claim the GCR on your mother if you meet the qualifying conditions.
No, a caregiver receiving pension is not regarded as working. You can claim the GCR if you meet the other qualifying conditions.
No. If your caregiver is carrying on a trade, business, profession or vocation (regardless of whether it is making a profit or loss), you have not met the qualifying condition for claiming GCR.