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Handicapped Brother/Sister Relief

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

You can claim this relief in the Year of Assessment 2021 if you have supported your physically* or mentally^ handicapped siblings or siblings-in-law who lived in Singapore in 2020.

*Physical handicap – The doctor certifies that your brother/sister requires assistance in any one of the following six Activities of Daily Living (ADLs): (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility

^Mental handicap – The doctor certifies that your brother/sister is impaired in any one of the following three areas of activities: (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work

"Living in Singapore" means that the dependant is staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2020. In the case of a foreign dependant: generally, if he/ she stays in Singapore for a period of at least 8 months in 2020, 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 2020 or you must have incurred $2,000 or more in supporting him/her in 2020.

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.

Note: If you no longer satisfy the conditions for Handicapped Brother/Sister Relief (e.g. your brother/sister recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous year’s assessment.

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Amount of Handicapped Brother/Sister Relief

From YA 2015 onwards

$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.

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How to Claim (e-Filing)

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

Yes 

No

  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
  2. Go to Individuals > “File Income Tax Return”.
  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.

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How to Claim (Paper Filing)

Is this the first time you are claiming the relief on your handicapped 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

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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 (DOC, 243KB) by email.
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  • I have filed my tax return for the Year of Assessment (YA) 2021. 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 7 days New of your previous submission or by 18 Apr 2021, 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 2021;
    2. the name and identification number of your 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.

    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 (DOC, 243 KB) by email.

  • I have received my tax bill for the Year of Assessment (YA) 2021. 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 2021;
    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 2021; 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 (DOC, 243 KB) by email.

  • I have received my tax bill for the Year of Assessment (YA) 2021. 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 2021;
    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.