Filing a Paper Tax Return

Most taxpayers e-File their tax returns. A small minority prefer to file a paper tax return. Such taxpayers will receive the relevant tax forms from IRAS between Feb to Mar each year.

Receiving a Paper Tax Return

If you need to file tax, IRAS will send you the relevant paper tax return between Feb to Mar each year.

If you are certain that you have to file, but do not receive a notification from us by 15 Mar 2021, please contact us.

Please submit your paper tax return by 15 Apr 2021.

When filing your tax return, you do not need to declare the employment income received from your employer who is participating in the Auto-Inclusion Scheme (AIS). This information would be automatically included in your income tax assessment.

If your employer is under AIS, you should enter "0" for your employment income and any donations, CPF contributions and life insurance premium deducted from your salary.

Tax resident individuals should receive:

  1. Form B1 2021
  2. Appendices 1 and 2
  3. Return Envelope

See Guide to Completing Form B1 (PDF, 195 KB) for more details.

Translations for:

   1. Appendices 1 and 2 (Chinese, Malay, Tamil) (PDF, 202 KB)

   2. Guide on Completing Form B1 (Chinese, Malay, Tamil) (PDF, 749 KB)

Self-employed individuals should receive:

  1. Form B 2021
  2. Appendices 1 to 2
  3. Return Envelope

See Guide to Completing Form B (PDF, 271 KB) for more details.

Translations for:

   1. Appendices 1 and 2 (Chinese, Malay, Tamil) (PDF, 686 KB)

   2. Guide on Completing Form B (Chinese, Malay, Tamil) (PDF, 1.82 MB)

Non-resident individuals should receive:

  1. Form M 2021
  2. Appendix
  3. Return Envelope

See Guide to Completing Form M (PDF, 205 KB) for more details.

Please sign on Page 1 of the paper tax return and send it to us, using the return envelope provided by 15 Apr 2021.

Documents Not Required for Submission

  1. Form IR8A (Electronic)/NSmen Reservist Pay
  2. Vouchers/ Statements for auto-included dividends
    (E.g. NTUC Fairprice dividend vouchers)
  3. All receipts (E.g. Receipts for rental expenses, donations, subscriptions, course fees, insurance and entertainment)
  4. Foreign domestic worker levy statements