Tips on e-Filing for Year of Assessment (YA) 2011

Getting Ready

Before you start filing, please get ready the relevant information required to complete the tax return. These include:

Form IR8A from your employer - (if your employer is not participating in the Auto-Inclusion Scheme for Employment Income)
Particulars of your dependants (e.g. child, parent) for only new relief claims
Details (e.g. gross rent and allowable expenses) of your property if you had rented it out
Business Registration Number/ Partnership Tax Reference Number, if applicable (for self-employed and partners only)

This electronic tax return may take you 5 - 10 minutes to complete. To guide you through the e-Filing process, you can refer to the Videos Guides or the Filing Demo. Please clear your cache (temporary internet files) before and after your e-Filing. Learn more on how to clear cache.

Online Help

If you need help during e-Filing, please:

Click on the icon < >, known as ‘i-help’; or
Click on "Ask IRAS" at the top of the page.

Income, Deductions and Reliefs Statement (IDRS)

The IDRS is a statement of your income, deductions and reliefs that IRAS has prefilled based on information provided by employers participating in the Auto-Inclusion Scheme for Employment Income and other third party organisations.

For YA 2011, we have also included your personal reliefs and deductions based on your preceding year’s assessment record as at December 2010, if any.

At the IDRS, please click on the relevant buttons:

No, I have nothing to declare other than the information shown in the IDRS above to submit your tax return, if you have no additional income/deductions/reliefs to declare/claim (i.e. all your income/deductions/reliefs are as shown in the IDRS).

Yes, i have additional income to declare or changes to make to my relief claims to declare additional income or claim any deductions/reliefs that is not shown in the IDRS. This option will bring you to the ‘Main Tax Form’.

Declaration of income and claiming of reliefs

If you have other income/deductions/reliefs not shown in the IDRS or changes to preceding year relief claims, please declare them in the Main Tax Form.

Main Tax Form - Income Page
Enter your income in the boxes provided or click on the relevant hyperlinks, where applicable, to declare additional income

If your employer is participating in the Auto-Inclusion Scheme for Employment Income but details are not shown in the IDRS, tick the box under item 1. ‘Employment' in Section A of the Main Tax Form Income Page.

Main Tax Form - Deductions And Reliefs Page

Enter your deductions/reliefs in the boxes provided or click on the relevant hyperlinks, to change or make new claims for deductions/reliefs. You may view and download the full version of the ‘Quick Guide for e-Filers’.

Latest tax changes for the YA 2011

Enhancement of Tax Deduction on Donations for YA 2011

The 2.5 times tax deduction on donations made during 1 Jan 2010 to 31 Dec 2010 has been extended for another year.

All other conditions regarding the tax deduction of donation remain unchanged, e.g. the carry-forward of unutilised donations up to a maximum of five years, order of offset rules (i.e. to allow deduction on the unutilised donations on the basis that donations made on an earlier date shall be allowed first), as well as imposing the shareholding test on corporate donors before any unutilised donations can be allowed tax deduction.

Changes to Income Condition for CPF Cash Top-Up Relief

For cash top-ups to your spouse's or siblings' retirement accounts or special account under the CPF Minimum Sum Topping-Up scheme in 2010, each of your non-handicapped spouse or sibling must not have income exceeding $4,000 in 2009 (instead of $2,000 for prior years). The income threshold condition is removed for handicapped spouse or siblings.

Higher Quantum for Course Fees Relief

Increase in the quantum of Course Fees Relief from $3,500 to $5,500.

All prevailing rules (e.g. types of qualifying courses and when to claim relief) provided under S39(2)(k), (12) and (12A) of the Income Tax Act remain unchanged.

For more information, please refer to the details given under the respective reliefs.

Points to note when e-Filing

"Save as draft" facility
If you are not able to complete your filing at one session, please save the return as ‘draft’. The draft will be retained in the portal for 14 days. You can access the draft and make the necessary amendments before you submit your return.

Timeout
Please do not leave your filing session idle for more than 20 minutes. Otherwise, the session will expire and you will be required to log in to the portal again. If you are unable to complete your filing, you may save a ‘draft’ of your filing before you log out from the portal.

Re-filing
You can only re-file once. Re-filing must be done within 14 days of your previous submission or before the e-Filing due date, whichever is earlier.

When you re-file, you must include all your income details and expenses/donations/reliefs claims. Once you have re-filed successfully, your new submission will override the previous submission.

However, if you wish to make further amendments after you have re-filed, you may email us.

For Individuals (Employees), please select Contact Info>Email Us>Individuals (Employees) and select (nature of enquiry) > Filing details amendment.
For Sole proprietors/ self-employed, Partners, please select Contact Info>Email Us>Businesses and select (nature of enquiry) under Partners/Sole-Proprietors/Self-Employed>Amend filing details

Update Contact Details
To make it convenient for taxpayers to transact with IRAS, we will be introducing new services through the mobile channel. Please do register your mobile number with us once you have completed your e-Filing.

Last Updated on 8 July 2011