Parent / Handicapped Parent Relief is given to promote filial piety and provide recognition to individuals supporting their parents/handicapped parents in Singapore.
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Who can claim
You may claim this relief for the Year of Assessment 2013 if you have supported your parents, grandparents, parents-in-law or grandparents-in-law in the year 2012.
To claim Parent / Handicapped Parent Relief on the above dependents in the Year of Assessment 2013, you must satisfy all the conditions below:
- The dependant must be living in Singapore in the year 2012.
- The dependant has lived in your household. If the dependant has lived in a separate household in Singapore in the year 2012, you must incur $2,000 or more in supporting him/her in that year.
- The dependant is 55 years of age or above in the year 2012. If not, he/she must be physically or mentally disabled.
- The dependant does not have an annual income exceeding $4,000* in the year 2012. ‘Income’ includes:
- taxable income (e.g. trade, employment and rental)
- tax exempt income (e.g. bank interest, dividends and pensions); and
- foreign-sourced income (regardless of whether it has been remitted to Singapore).
- No one else is claiming this relief or any other relief (except Grandparent Caregiver Relief) on the same dependant in the Year of Assessment 2013.
*Changes with effect from Year of Assessment 2010:
- The annual income threshold for the dependant has increased from $2,000 to $4,000.
- The income threshold is not applicable for handicapped dependants.
Claiming Parent / Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant:
If you are a working mother who is married, divorced or widowed, you can claim Parent / Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant, provided that you meet the qualifying conditions.
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How much you can claim
You may claim either Parent / Handicapped Parent Relief on the same dependant.
You can claim Parent / Handicapped Parent Relief for up to 2 dependants. If you have claimed Parent Relief on both your parents, you will not be able to claim the relief on your parents-in-law.
You can still claim the full amount of this relief even if the dependant passed away in the previous year (provided you satisfied all the conditions stated above).
The amount of Parent / Handicapped Relief that you can claim is:
| |
YA2009 and before |
From YA 2010 onwards |
Type of relief
|
Staying with dependants |
Not staying with dependants |
Staying with dependants |
Not staying with dependants |
| Parent relief |
$5,000 |
$3,500 |
$7,000 |
$4,500 |
| Handicapped parent relief |
$8,000 |
$6,500 |
$11,000 |
$8,000 |
Mr Lim has satisfied all the conditions for Parent Relief. He had claimed Parent Relief for both his parents for the Year of Assessment 2013.
Although he had also supported his parents-in-law in the year 2012, he had already claimed Parent Relief on 2 dependents. He is unable to make further Parent Relief claims.
Mr Tan has satisfied all the conditions for Parent Relief. His father who lived with him in the same household, passed away on 1 Mar 2012.
Mr Tan can claim Parent Relief of $7,000 for the Year of Assessment 2013.
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How to claim
When are you making the claim?
|
Is this the first time you are claiming the relief on the dependant?
|
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 10 Parent/Handicapped Parent and and Select Identification Type and enter your dependent's Identification Number.
5. Select the Type of Parent Relief.
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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 10 Parent/Handicapped Parent 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(c) 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(c) on page 2 of Form B1.
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Form B
1. Complete item 6(c) 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(c) on page 3 of Form B
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*If you are claiming Handicapped Parent Relief on your dependent 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 PR or HPR*
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For withdrawing PR or HPR
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(i) your request to claim or revise the relief for YA 2013
(ii) the dependent's name, identification number (NRIC / FIN) and date of birth
(iii) the dependent's address and the amount of his / her income in the year 2012
(iv) confirmation that you have met the qualifying conditions
|
(i) your request to withdraw the relief for YA 2013
(ii)the dependent's name and identification number (NRIC/FIN)
|
*If you are claiming Handicapped Parent Relief on your dependent 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, stating:
For claiming / revising PR or HPR*
|
For withdrawing PR or HPR
|
(i) your request to claim or revise the relief for YA 2013
(ii) the dependent's name, identification number (NRIC / FIN) and date of birth
(iii) the dependent's address and the amount of his / her income in the year 2012
(iv) confirmation that you have met the qualifying conditions
|
(i) your request to withdraw the relief for YA 2013
(ii)the dependent's name and identification number (NRIC/FIN)
|
*If you are claiming Handicapped Parent Relief on your dependent for the first time, please complete and submit the Handicapped-Related Tax Relief form (204KB) by email, fax or post.
No. Only 1 person can claim Parent Relief on the same dependant. Your brother and you have to agree on who will claim the Parent Relief on your father.
You and your sister 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) the dependant's name, identification number (NRIC / FIN) and date of birth
(iii) the dependant's address and the amount of his / her income in the year 2012
(iv) your sister’s confirmation that she has met the qualifying conditions
Yes, your father is considered to be living with you in the same household in the year 2012. You may claim Parent Relief of $7,000 for the Year of Assessment 2013 if you have met the other qualifying conditions.
If your dependent is staying with you before and after his / her hospitalization during the year 2012, the dependent is considered to have lived in the same household as you in that year.
If the dependent has passed away during his / her hospital stay and has lived with you before his / her hospitalization in the year 2012, the dependent is also considered to have lived in the same household as you in that year.
No, your mother is not considered to be living with you in the same household in the year 2012. However, you can claim Parent Relief of $4,500 on your mother for the Year of Assessment 2013 if you met the other qualifying conditions.
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