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Parent Relief / Handicapped Parent Relief

Parent Relief / Handicapped Parent Relief is given to promote filial piety and recognise individuals who are supporting their parents, grandparents, parents-in-law or grandparents-in-law in Singapore.
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Qualifying for Relief

You may claim this relief for the Year of Assessment (YA) 2019 if you have supported the following dependants in 2018:

  1. Parents
  2. Grandparents
  3. Parents-in-law
  4. Grandparents-in-law

To claim Parent Relief / Handicapped Parent Relief for YA 2019, you must satisfy all the conditions below:

  1. The dependant was living in Singapore* in 2018.

    *"Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2018. In the case of a foreign dependant: generally, if he/ she stayed in Singapore for a period of at least 8 months in 2018, he/ she will be regarded as living in Singapore.
  2. The dependant was living in your household. If the dependant lived in a separate household in Singapore in 2018, you must have incurred $2,000 or more in supporting him/her in that year.
  3. The dependant was 55 years of age or above in 2018. If not, he/she must have been physically or mentally disabled.
  4. The dependant did not have an annual income* exceeding $4,000 in 2018. This income threshold is not applicable for handicapped dependants.

    *Annual income includes the following:

    a. taxable income (e.g. trade, employment, rental and SRS withdrawals);
    b. tax exempt income (e.g. bank interest, dividends and pensions); and
    c. foreign-sourced income (regardless of whether it has been remitted to Singapore).
  5. From YA 2015 onwards, Parent Relief / Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief ) on the same dependant.

Before YA 2015, Parent Relief / Handicapped Parent Relief on the same dependant cannot be shared with other claimants. This means no one else can claim this relief or any other relief (except Grandparent Caregiver Relief) on the same dependant.

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Amount of Relief

Parent Relief

 From YA 2015

Taxpayer Stays with Dependant

$9,000 per dependant

Taxpayer Does Not Stay with Dependant

$5,500 per dependant

 

Handicapped Parent Relief

 From YA 2015

Taxpayer Stays with Dependant

$14,000 per dependant

Taxpayer Does Not Stay with Dependant

$10,000 per dependant

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Other Reliefs on the Same Dependant

You may claim either Parent Relief / Handicapped Parent Relief on the same dependant.

If you are a working mother who is married, divorced or widowed, you may claim Parent Relief / Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant provided you have satisfied the qualifying conditions.

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Claiming Relief for up to Two Dependants

You may claim Parent Relief / Handicapped Parent Relief for up to two dependants. When you have claimed Parent Relief / Handicapped Parent Relief on both your parents, you will not be able to claim the relief on your parents-in-law.

Example 1: Claiming Parent Relief on two dependants

Mr Lim has satisfied all the conditions for Parent Relief. He claimed Parent Relief for both his parents for YA 2019.

He also supported his parents-in-law in 2018. Since he had already claimed Parent Relief for his parents (two dependants), he can no longer claim Parent Relief for his in-laws.

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Claiming Relief on a Deceased Parent

You may still claim the full amount of relief even when the dependant has passed away in the previous year provided you satisfied all the conditions stated above.

Example 2: Claiming Parent Relief on a deceased parent

Mr Tan has satisfied all the conditions for Parent Relief. His father who lived with him in the same household passed away on 1 Nov 2018.
Mr Tan can claim Parent Relief of $9,000 for YA 2019.

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Sharing of Parent Relief from YA 2015 Onwards

If more than one individual is maintaining the same dependant and meets the qualifying conditions, the parent relief can be shared between the claimants based on an agreed apportionment.

Parent Relief Infographic

Example 3: Sharing of Parent Relief

Your father who has no income lives with your two brothers and all three of you maintain him. You and your brothers can share the claim equally or based on the agreed amount. For example, $3,000 each or $6,000, $2,000 and $1,000 respectively.

Example 4: Sharing of Handicapped Parent Relief

John and his wife maintain his mother who is handicapped. They are not staying with her. They can share the handicapped parent relief equally or based on the agreed amount. For example, $5,000 each or $8,000 and $2,000 respectively.

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How to Claim (e-Filing)

Is this the first time you are claiming the relief on the dependant?
YesNo
  1. Login with your SingPass or IRAS Unique Account (IUA) 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 “Parent/ Handicapped Parent”.
  6. Click “Update” and enter your claim.

If the relief has been granted to you last year, this relief will be pre-filled and granted to you automatically this year.

If you need to make any changes to your relief, go to "Parent/Handicapped Parent", 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 the dependant?
Yes*No

Form B1

  1. Complete item 6(c) on page 2 of Form B1.
  2. Complete the particulars of your dependant(s) in Appendix 2 of Form B1.

Form B1

Complete item 6(c) on page 2 of Form B1.

Form B

  1. Complete item 6(c) on page 3 of Form B.
  2. Enter the particulars of your dependant(s) in Appendix 2 of Form B.

Form B
Complete item 6(c) on page 3 of Form B.

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First-Time Handicapped Parent Relief Claims

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

Handicapped Parent Relief

Handicapped Parent Relief may be allowed if:

  1. The doctor certifies that your dependant requires assistance in any one of the six Activities of Daily Living for physical handicap; or
  2. The doctor certifies that your dependant is impaired in any one of the three areas of activities for mental handicap.
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  • I have filed my tax return for Year of Assessment (YA) 2019. What should I do if I have forgotten to claim or need to revise or withdraw my claim for Parent Relief (PR) / Handicapped Parent Relief (HPR)?

    a)  If you have filed your tax return online

    Re-file within 14 days of your previous submission or by 18 Apr 2019, whichever is 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 2019;
    2. name, identification number (NRIC / FIN), residential address and date of birth of your dependant;
    3. confirmation that the dependant's annual income in 2018 did not exceed $4,000 (the income threshold is not applicable for Handicapped dependant); and
    4. confirmation that you have met the qualifying conditions.

    c)  First-Time Handicapped Parent Relief Claims

    If you are claiming Handicapped Parent Relief and this is your first time claiming this relief on the dependant, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email.

  • I have received my tax bill for Year of Assessment (YA) 2019. The amount of Parent Relief (PR)/ Handicapped Parent Relief (HPR) is incorrect/ 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 2019; and
    2. name, identification number (NRIC / FIN), residential address and date of birth of your dependant;
    3. confirmation that the dependant's annual income in 2018 did not exceed $4,000 (the income threshold is not applicable for Handicapped dependant); and
    4. confirmation 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 2019; and
    2. name, identification number (NRIC / FIN) of your dependant.

    First-Time Handicapped Parent Relief Claims

    If you are claiming Handicapped Parent Relief and this is your first time claiming this relief on the dependant, please complete and submit the Handicapped-Related Tax Relief form (243KB) by email.

  • I have received my tax bill for Year of Assessment (YA) 2019. It shows that I have been given Parent Relief on my mother. However, I would want my sister to claim the relief on my mother this time. What should I do?

    You and your sister should file an objection within 30 days from the date of the 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 2019
    2. name, identification number (NRIC / FIN), residential address and date of birth of your mother
    3. confirmation that your mother's annual income in 2018 did not exceed $4,000 (the income threshold is not applicable for Handicapped dependant)
    4. your sister's confirmation that she has met the qualifying conditions

  • My father has been living with me since 2018. However, he was hospitalised in Singapore for a few months in that year. Is he considered to be living in the same household as me in 2018? Can I claim Parent Relief of $9,000 for Year of Assessment (YA) 2019?

    Yes, your father is considered to be living in the same household as you in 2018. You may claim Parent Relief of $9,000 for YA 2019 if you have met the other qualifying conditions.

    Generally, when the dependant stays with you before and after hospitalization in Singapore during 2018, the dependant would be considered to have lived in the same household as you in that year.

    If the dependant has passed away during the hospital stay in Singapore and has lived with you before hospitalisation in 2018, the dependant would also be considered to have lived in the same household as you in that year.

  • My mother has been living in a nursing home in Singapore in 2018. Is she considered to be living in the same household as me in that year? Can I claim Parent Relief on her for Year of Assessment (YA) 2019?

    No, your mother is not considered to be living with you in the same household in 2018. However, you may claim Parent Relief of $5,500 on your mother for YA 2019 if you met the other qualifying conditions.

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