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.

Qualifying for Relief

You may claim this relief for the Year of Assessment (YA) 2015 if you have supported the following dependants in 2014:

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

To claim Parent Relief / Handicapped Parent Relief for YA 2015, you must satisfy all the conditions below:

  1. The dependant is living in Singapore in 2014.
  2. The dependant is living in your household. If the dependant lived in a separate household in Singapore in 2014, you must have incurred $2,000 or more in supporting him/her in that year.
  3. The dependant is 55 years of age or above in 2014. If not, he/she must have been physically or mentally disabled.
  4. The dependant does not have an annual income* exceeding $4,000 in 2014. This income threshold is not applicable for handicapped dependants.
  5. *Annual income includes the following:

    1. taxable income (e.g. trade, employment, rental and SRS withdrawals);
    2. tax exempt income (e.g. bank interest, dividends and pensions); and
    3. foreign-sourced income (regardless of whether it has been remitted to Singapore).
  6. 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.

Amount of Relief

Parent Relief

YA 2010 to YA 2014From YA 2015

Taxpayer Stays with Dependant

$7,000 per dependant

$9,000 per dependant

Taxpayer Does Not Stay with Dependant

$4,500 per dependant

$5,500 per dependant

Handicapped Parent Relief

YA 2010 to YA 2014From YA 2015

Taxpayer Stays with Dependant

$11,000 per dependant

$14,000 per dependant

Taxpayer Does Not Stay with Dependant

$8,000 per dependant

$10,000 per dependant

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.

Claiming Relief on 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.

Mr Lim has satisfied all the conditions for Parent Relief. He claimed Parent Relief for both his parents for YA 2015.

He also supported his parents-in-law in 2014. Since he had already claimed Parent Relief for his parents (two dependants), he can no longer claim Parent Relief for his in-laws.

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.

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 2014.
Mr Tan can claim Parent Relief of $9,000 for YA 2015.

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.

Amount of Shared Parent Relief

The amount of Parent Relief / Handicapped Parent Relief to be shared among the claimants would depend on whether any one of you is living with the dependant .

 Amount of Shared Parent ReliefAmount of Shared Handicapped Parent Relief

At Least One Claimant Stays with the Dependant

$9,000 per dependant

$14,000 per dependant

None of the Claimants Stays with the Dependant

$5,500 per dependant

$10,000 per dependant

The claimants must agree on the basis of apportionment before they claim the parent relief on the same dependant. If the claimants cannot agree on the sharing basis, the relief will be apportioned equally amongst all claimants.

See Q3 for illustration of apportionment of relief.

How to Claim (e-Filing)

Is this the first time you are claiming the relief on the dependant?
YesNo
  1. Go to "Main Tax Form".
  2. Go to item 6-20 "Total Deductions And Reliefs".
  3. Click on "Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g. Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)".
  4. Go to item 10 "Parent/Handicapped Parent" and Select "Sharing of Relief", "Identification Type" and enter your dependent's Identification Number.
  5. Select the "Type of Parent Relief".

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 item 10 "Parent/Handicapped Parent" and revise your claim.

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 3 of Form B.

 

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

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 , fax or post.

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.
  • I have filed my tax return for Year of Assessment (YA) 2015. 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)?

    1. If you have filed your tax return online
    2. Re-file within 14 days of your previous submission or by 18 Apr 2015, 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.

    3. If you have filed a paper tax return or you could not re-file your tax return
    4. Please write to us by email, fax or post, stating:

      1. (i) your request to claim or revise the relief for YA 2015;
      2. name, identification number (NRIC / FIN), and date of birth of your dependant;
      3. residential address and amount of the dependant's income in 2014; and
      4. confirmation that you have met the qualifying conditions.
    5. 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, fax or post.

  • I have received my tax bill for Year of Assessment (YA) 2015. The amount of Parent Relief (PR) / Handicapped Parent Relief (HPR) is incorrect. What should I do?

    1. Revising your relief claim
    2. Please write to us by email, fax or post within 30 days from the date of your tax bill, stating:

      1. your request to claim or revise the relief for YA 2015;
      2. name, identification number (NRIC / FIN) and date of birth of your dependant;
      3. residential address and amount of the dependant's income in 2014; and
      4. confirmation that you have met the qualifying conditions.
    3. First-Time Handicapped Parent Relief Claims
    4. 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, fax or post.

    5. Withdrawing your relief claim
    6. You may also withdraw your relief by sending an email, fax or post stating:

      1. your request to withdraw the relief for YA 2015; and
      2. name and identification number (NRIC / FIN) of your dependant
  • My father has three children but he lives with my two brothers. Can my brothers and I share the Parent Relief on my father if all of us supported him? 

    Yes. With effect from YA 2015, you and your brothers may share the parent relief based on an agreed apportionment.

    or example, since your brothers live with your father, all of you may share the parent relief of $9,000 equally (i.e. each of you can claim a relief of $3,000).

    Alternatively, all of you may share the relief on any other agreed basis. For example, $3,600, $3,600 and $1,800 respectively or $4,500, $3,600 and $900 respectively.

  • I have received my tax bill for Year of Assessment (YA) 2015. 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 have to write to us by email , fax or post within 30 days from the date of your tax bill, stating:

    1. your request to revise the relief for YA 2015
    2. the dependant's name, identification number (NRIC / FIN) and date of birth
    3. the dependant's address and the amount of his / her income in 2014
    4. your sister's confirmation that she has met the qualifying conditions
  • My father has been living with me since 2014. However, he was hospitalised for a few months in that year. Is he considered to be living in the same household as me in 2014? Can I claim Parent Relief of $9,000 for Year of Assessment (YA) 2015?

    Yes, your father is considered to be living in the same household as you in 2014. You may claim Parent Relief of $9,000 for YA 2015 if you have met the other qualifying conditions.

    Generally, when the dependant stays with you before and after hospitalisation during 2014, 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 and has lived with you before hospitalisation in 2014, 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 2014. 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) 2015?

    No, your mother is not considered to be living with you in the same household in 2014. However, you may claim Parent Relief of $5,500 on your mother for YA2015 if you met the other qualifying conditions.

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