Grandparent Caregiver Relief (GCR) is a relief given to working mothers who engage the help of their parents, grandparents, parents-in-law or grandparents-in-laws (including those of ex-spouses) to take care of their children.
Single taxpayers or male taxpayers are not eligible for this relief.
To claim this relief in the Year of Assessment 2018 you must meet all the conditions:
1. You are a working mother who is married, divorced or widowed.
2. Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) was:
3. No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims, other than GCR (e.g. Parent Relief, Spouse Relief).
Your sister has claimed GCR on your mother. You cannot claim GCR on your mother.
You can consider claiming Parent Relief on your mother if you meet the qualifying conditions.
You have claimed Parent Relief for your mother who is taking care of your children. You can also claim GCR on your mother if you meet the qualifying conditions.
Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.
You may claim up to $3,000 on one of your parents, grandparents, parents-in-law or grandparents-in-law.
Your parents are looking after your child. You can only claim GCR on your mother or father. That is, the maximum amount of GCR you can claim is $3,000.
Is this the first time you are claiming the relief on the caregiver?
Yes
No
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 "Grandparent Caregiver", click "Update" and revise your claim.
Form B11. Complete item 6(d) on page 2 of Form B1 2. Complete the particulars of your dependant(s) in Appendix 2 of Form B1
Form B1Complete item 6(d) on page 2 of Form B1
Form B1. Complete item 6(d) on page 3 of Form B
2. Enter the particulars of your dependant(s) in Appendix 2 of Form B
Form BComplete item 6(d) on page 3 of Form B
a) If you filed your tax return online
Re-file within 14 days of your previous submission or by 18 Apr 2018, 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.
b) If you have filed a paper tax return or you could not re-file your tax return
Please email us stating:
Please file an objection within 30 days from the date of your tax bill, using the “Objection to Assessment” e-Service in myTax Portal.
If you are unable to use the e-Service, you may email us stating:
You may also withdraw your relief by re-filing or sending an email, fax or post stating that you wish to withdraw your relief.