Handicapped Brother/Sister Relief is given to recognize individuals supporting their handicapped siblings and siblings-in-law.
Who can claim
You can claim this relief in the Year of Assessment 2013 if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in the year 2012.
To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in the year 2012 or you must have incurred $2,000 or more in supporting him/her in the year 2012.
You cannot claim this relief if someone else has claimed any other reliefs on the same sibling or sibling-in-law. For example, if your father has claimed Handicapped Child Relief on your handicapped brother, you and your other siblings cannot claim Handicapped Brother Relief on him.
For claims before the Year of Assessment 2010, the sibling or sibling-in-law must also 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).
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How much you can claim
You can claim $3,500 for each handicapped sibling or sibling-in-law.
If you have supported the same handicapped sibling or sibling-in-law with other people, all of you may share this relief of $3,500 based on the agreed apportionment.
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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 sibling / sibling-in-law?
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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 12 Handicapped Brother/Sister and select Identification Type and enter your sibling / sibling-in-law's Identification Number
5. 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 12 Handicapped Brother/Sister 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(e) on page 2 of Form B1
2. Complete the particulars of your sibling / sibling-in-law in Appendix 2 of Form B1
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Form B1
Complete item 6(e) on page 2 of Form B1
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Form B
1. Complete item 6(e) on page 3 of Form B
2. Enter the particulars of your sibling / sibling-in-law in Appendix 3 of Form B
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Form B
Complete item 6(e) on page 3 of Form B
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*If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete and submit the Handicapped-Related Tax Relief form (204KB) by email, fax or post.
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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 HSBR
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For withdrawing HSBR
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number of handicapped sibling / sibling-in-law
(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 handicapped sibling / sibling-in-law
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#If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete and submit the Handicapped-Related Tax Relief form (204KB) 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).
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 HSBR
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For withdrawing HSBR
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(i) your request to claim or revise the relief for YA 2013
(ii) name and identification number of handicapped sibling / sibling-in-law
(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 handicapped sibling / sibling-in-law
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#If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete and submit the Handicapped-Related Tax Relief form (204KB) by email, fax or post.
You and your elder brother have to write to us by email, fax or post within 30 days from the date of your tax bill, stating:
(i) your request to revise the relief for YA 2013
(ii) name and identification number of your handicapped sister
(iii) amount of relief that you wish to withdraw / your brother wishes to claim
(iv) your elder brother’s confirmation that he has met the qualifying conditions
You and your elder brother have to write to us by email, fax or post within 30 days from the date of your tax bill, stating:
(i) your request to revise the relief for YA 2013
(ii) name and identification number of your handicapped sister
(iii) amount of relief that you wish to withdraw / your brother wishes to claim
(iv) your elder brother’s confirmation that he has met the qualifying conditions