Handicapped Brother/Sister Relief

Handicapped Brother/Sister Relief is given to recognize individuals supporting their handicapped siblings and siblings-in-law.

Qualifying for Handicapped Brother/Sister Relief

You can claim this relief in the Year of Assessment 2017 if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in 2016.

"Living in Singapore" means that the dependant is staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2016. In the case of a foreign dependant: generally, if he/ she stays in Singapore for a period of at least 8 months in 2016, he/ she will be regarded as living in Singapore.

To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in 2016 or you must have incurred $2,000 or more in supporting him/her in 2016.

You cannot claim this relief if someone else has claimed any other reliefs on the same sibling or sibling-in-law. For example, if your father has claimed Handicapped Child Relief on your handicapped brother, you and your other siblings cannot claim Handicapped Brother Relief on him.

Amount of Handicapped Brother/Sister Relief

For YA 2014 and before

From YA 2015

$3,500 for each handicapped sibling or sibling-in-law

$5,500 for each handicapped sibling or sibling-in-law

If you supported the same handicapped sibling or sibling-in-law with other claimants, all of you may share this relief based on the agreed apportionment.

How to Claim (e-Filing)

Is this the first time you are claiming the relief on the sibling/sibling-in-law?

Yes 

No

  1. Login with your SingPass or IRAS PIN at myTax Portal.
  2. Go to Individuals > “File Form B/B1”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Handicap Brother/ Sister”.
  6. Click “Update” and enter your claim.

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 "Handicap Brother/ Sister", click "Update" and revise your claim.

How to Claim (Paper Filing)

Is this the first time you are claiming the relief on the sibling/sibling-in-law?

Yes *

No

Form B1

  1. Complete item 6(e) on page 2 of Form B1
  2. Complete the particulars of your sibling/sibling-in-law in Appendix 2 of Form B1

Form B1
Complete item 6(e) on page 2 of Form B1

Form B

  1. Complete item 6(e) on page 3 of Form B
  2. Enter the particulars of your sibling/sibling-in-law in Appendix 2 of Form B

Form B
Complete item 6(e) on page 3 of Form B

First-Time Claims

If you are claiming Handicapped Brother/Sister Relief on your sibling for the first time, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email.
  • I have filed my tax return for the Year of Assessment (YA) 2017. What should I do if I have forgotten to claim or wish to revise my claim for Handicapped Brother/Sister Relief (HBSR)?

    a) If you filed your tax return online

    Re-file within 14 days of your previous submission or by 18 Apr 2017, 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:

    1. your request to claim or revise the relief for YA 2017;
    2. the name and identification number of your child;
    3. the amount of relief that you wish to claim or revise; and
    4. that you have met the qualifying conditions.

    c) First-Time Handicapped Brother/Sister Relief Claims

    If you are claiming for the first time, please complete and submit the Handicapped-Related Tax Relief Form (243 KB) by email.

  • I have received my tax bill for the Year of Assessment (YA) 2017. The amount of Handicapped Brother/Sister Relief (HBSR) amount is not correct/ I wish to withdraw my claim. What should I do?

    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:

    1. your request to claim or revise the relief for YA 2017;
    2. the name and identification number of handicapped sibling / sibling-in-law;
    3. the amount of relief that you wish to claim or revise; and
    4. that you have met the qualifying conditions.

    You may also withdraw your relief by sending an email stating:

    1. your request to withdraw the relief for YA 2017; and
    2. the name and identification number of your handicapped sibling / sibling-in-law.

    First-Time Handicapped Brother/Sister Relief Claims

    If you are claiming for the first time, please complete and submit the Handicapped-Related Tax Relief Form (243 KB) by email.

  • I have received my tax bill for the Year of Assessment (YA) 2017. It shows that I have been given Handicapped Sister Relief of $5,500 on my handicapped sister. However, now I wish to let my brother claim the relief/ share the relief with my brother. What should I do?

    You and your brother should 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:

    1. your request to revise the relief for YA 2017;
    2. the name and identification number of your handicapped sister;
    3. the amount of relief that you wish to withdraw / your brother wishes to claim; and
    4. that your brother has met the qualifying conditions.

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.