You can claim this relief in the Year of Assessment 2018 if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in 2017.
"Living in Singapore" means that the dependant is staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2017. In the case of a foreign dependant: generally, if he/ she stays in Singapore for a period of at least 8 months in 2017, 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 2017 or you must have incurred $2,000 or more in supporting him/her in 2017.
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.
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.
Is this the first time you are claiming the relief on the sibling/sibling-in-law?
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 "Handicap Brother/ Sister", click "Update" and revise your claim.
Yes *
Form B1
Form B1 Complete item 6(e) on page 2 of Form B1
Form B
Form B Complete item 6(e) on page 3 of Form B
243KB, DOC
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:
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.
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 sending an email stating:
First-Time Handicapped Brother/Sister Relief Claims
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: