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Getting Ready

 

  • Online Help
  • Income, Deductions and Reliefs Statement (IDRS)
  • Declaration of income and claiming of reliefs
  • Latest Tax Changes
  • Points to note when e-Filing
  • Common Filing Mistakes (for Employees)
  • Common Filing Mistakes (for Self-employed)
  • Need additional help to e-File?
  • Join GIRO to enjoy interest-free instalment payment! Taxpayers who are not on GIRO will have their income tax assessed before those who are on GIRO. 

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    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 new relief claims only
    • Details (e.g. gross rent and allowable expenses) of your property if you had rented it out
    • Sole-proprietorship Unique Entity 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 e-File Individual Income Tax Form (B1/B) “e-Learning Guide”  (106KB)Please clear your cache (temporary internet files) before and after your e-Filing. Learn more on how to clear cache.

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    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.

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    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 organisations.

    For YA 2015, we have also included your personal reliefs and deductions based on your previous year’s tax assessment record as at December 2014, 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 do not have other sources of income/deductions/reliefs to declare/claim (i.e. all your income/deductions/reliefs are as shown in the IDRS).

    • "Yes, I have other income to declare or changes to make to my relief claims" to declare your other sources of income or withdraw pre-filled relliefs or claim any deductions/reliefs that is not shown in the IDRS. This option will bring you to the ‘Main Tax Form’.

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    Declaration of income and claiming of reliefs

    If you have other income/deductions/reliefs not shown in the IDRS or changes to your 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 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 (113KB).

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    Latest tax changes for the YA 2015

    Personal Income Tax Rebate for Individuals
    As part of SG50 Jubilee celebration, all tax resident individuals will receive an income tax rebate of 50% of tax payable, up to a cap of $1,000 for YA2015.
    The 50% tax rebate is calculated based on the tax payable after double taxation relief (DTR) and other credits but before set-off of the Parenthood Tax Rebate.
    You do not need to apply for this rebate as IRAS will compute this rebate automatically for all tax residents.

     
    Enhanced Parent and Handicapped Parent Reliefs
    To provide greater encouragement and recognition to individuals supporting their or their spouse’s parents, grandparents and great-grandparents (collectively referred to as “parents”), the quantum of parent / handicapped parent relief will be increased.  Individuals who are staying with these dependants will enjoy a higher relief quantum, as follows:

    Type of Relief Staying with Dependent  Not Staying with Dependent
    Parent Relief $9,000 $5,500
    Handicapped Parent Relief  $14,000 $10,000

     

    Recognising that care for parents is a shared responsibility among family members, claimants of parent / handicapped parent relief will be able to share the relief according to the claimants’ agreed proportion.

    If more than one claimant is making the claim and the claimants cannot agree on the apportionment ratio, the relief will be apportioned equally among all the claimants.

     

    Enhanced Handicapped Spouse, Handicapped Sibling and Handicapped Child Reliefs
    To provide greater recognition to individuals who support their handicapped dependants, the amount of handicapped spouse, handicapped sibling and handicapped child reliefs will be increased with effect from YA 2015 as follows:
    • Handicapped Spouse Relief from $3,500 to $5,500
    • Handicapped Brother/Sister Relief from $3,500 to $5,500
    • Handicapped Child Relief from $5,500 to $7,500

     
    Reduced Concessionary Foreign Domestic Worker Levy
    Families with Singaporean dependants such as children, elderly parents and family members with disabilities currently pay a concessionary levy of $170 for a foreign domestic worker, instead of the normal levy of $265.

    With effect from 1 March 2013 the concessionary foreign domestic worker levy has been reduced from $170 to $120 per month.

    For YA 2014 and 2015 onwards, you may claim Foreign Maid Levy relief as follows:

    Year of Assessment Without Concessionary Rate With Concessionary Rate
    YA 2014 $6,360 ($265/mth x 12mths x 2) $3,080 ($170 x 2mths)+($120 x 10mths)
    YA 2015 onwards $6,360 ($265/mth x 12mths x 2) $2,880 ($120/mth x 12mths x 2)

     



    PIC+ Scheme
    The PIC+ Scheme is introduced to provide support to Small and Medium Enterprises (“SMEs”) who are making more substantial investments to transform their businesses.

    Under the PIC+ scheme, the expenditure cap for qualifying SMEs will be increased from $400,000 to $600,000 per qualifying activity per YA. This means that these SMEs that invest beyond the current combined expenditure cap of $1.2 million for each qualifying activity can claim 400% enhanced tax deduction on an additional $200,000 of qualifying expenditure.

    PIC+ will take effect for expenditure incurred in YA 2015 to YA2018. The combined expenditure cap will be up to $1.4 million for YA 2015, and up to $1.8 million for YA 2016 to YA 2018.

    The expenditure cap for PIC cash payout will remain at $100,000 of qualifying expenditure per YA.

     

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    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 income tax 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 amendments after you have re-filed, you may email us.

    Update Contact Details
    To make it convenient for taxpayers to transact with IRAS, we will be introducing new services through the mobile channel. Please update your mobile number with us at myTax Portal.

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    Last Updated on 27 February 2015


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