You may claim this relief for the Year of Assessment (YA) 2015 if you have supported the following dependants in 2014:
To claim Parent Relief / Handicapped Parent Relief for YA 2015, you must satisfy all the conditions below:
*Annual income includes the following:
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.
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
$11,000 per dependant
$14,000 per dependant
$8,000 per dependant
$10,000 per 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.
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.
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.
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.
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 .
At Least One Claimant Stays with the Dependant
None of the Claimants Stays with the 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.
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.
Complete item 6(c) on page 2 of Form B1.
Complete item 6(c) on page 3 of Form B.
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:
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.
Please write to us by email, fax or post, stating:
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.
Please write to us by email, fax or post within 30 days from the date of your tax bill, stating:
You may also withdraw your relief by sending an email, fax or post stating:
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.
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:
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.