Qualifying Child Relief (QCR) / Handicapped Child Relief (HCR)

Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR) are given to recognise the efforts of families in supporting their children.

Qualifying for Relief

You may claim QCR / HCR for the Year of Assessment (YA) 2015 if you are a parent maintaining an unmarried child who satisfies all these conditions:

Qualifying ConditionsQualifying Child Relief (QCR)Handicapped Child Relief (HCR)

Child is born to you and your spouse / ex-spouse or child is a step child or child is legally adopted.

Yes

Yes

Child is below 16 years old or studying full-time at any university, college or other educational institution at any time in 2014

Yes

Not applicable

Child does not earn an annual income* exceeding $4,000 in 2014

Yes

Not applicable

Child is mentally or physically handicapped

Not applicable

Yes

*Annual income includes the following:

  1. taxable income (e.g. trade, employment, National Service Allowances and rental);
  2. tax exempt income (e.g. bank interest, dividends and pensions);
  3. foreign-sourced income (regardless of whether it has been remitted to Singapore); and
  4. income from internship and attachment.

Income of your child does not include scholarships, bursaries and similar allowances.

Mr Tan's daughter, Bernice is 15 years old in 2014. She did some part time work from Feb to May 2014 and received an employment income of $5,000 for that period.

Mr Tan will not qualify for QCR in respect of Bernice as her income for 2014 is above $4,000.

Mr and Mrs Koh have a son, Andy, who completed National Service in 2013. Andy commenced his full-time university studies in 2014. Andy did not have income exceeding $4,000 in 2013 or 2014.

Mr and Mrs Koh do not qualify for QCR for YA 2014 as Andy is above 16 years of age and was not studying full-time in 2013.

Mr & Mrs Koh qualify for QCR for YA 2015 as Andy was studying full-time in 2014 and did not have income exceeding $4,000.

Determining Child Order

The order of your child in the family unit is based on the following:

For a child born to you and your spouse / ex-spouse

This is based on the date of birth shown in your child's birth certificate.

For a child born to you and your spouse / ex-spouse before you are married to your spouse/ex-spouseThis is based on the date of marriage.
For a step-child

This is based on the date of birth shown in your child's birth certificate.

For a legally adopted child

This is based on the date of legal adoption as shown in the adoption papers.

A deceased child is taken into account in determining the order of children, but not a stillborn child (a child for whom no birth certificate has been issued).

Amount of Relief

Year of Assessment (YA)Qualifying Child Relief (QCR)Handicapped Child Relief (HCR)

From YA 2015

$4,000 per child

$7,500 per child New!

From YA 2009  to YA 2014

$4,000 per child

$5,500 per child

QCR/HCR + WMCR is capped at $50,000 per child#

 

#QCR / HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the remaining balance.

Claiming Other Reliefs on the Same Child

You can only claim either QCR or HCR on the same child.

If you are a working mother and have met all the conditions for Working Mother's Child Relief (WMCR), you may claim QCR / HCR and WMCR on the same child.

Sharing Relief on the Same Child

You may share the QCR / HCR on the same child with your spouse / ex-spouse based on an agreed apportionment.

When you share the QCR / HCR with your spouse / ex-spouse, the total amount of QCR / HCR allowed on the same child remains the same.

Mr and Mrs Ow have a handicapped child who is 10 years old in 2014. For YA 2015, Mr and Mrs Ow have agreed to share the HCR of $7,500.

Based on their agreed apportionment, Mr Ow and Mrs Ow will claim $3,500 and $4,000.

Mr and Mrs Tan have an only child who is 10 years old in 2014. Mrs Tan has an earned income of $320,000 for that year.

For YA 2015, she is eligible for WMCR of $48,000 (15% of her earned income).

However, as Mr Tan has claimed QCR of $4,000 on his child, Mrs Tan's WMCR claim is capped at the remaining $46,000.

Mr and Mrs Chen's first child was born in 2014. They are both 35 years old when the child was born. Mrs Chen was working and had an earned income of $80,000 for that year.

They decided that Mrs Chen would claim the full amount of QCR of $4,000

Mr and Mrs Chen are also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally.

Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2015 and her tax computation for YA 2015 is as follows:

Employment Income of Mrs Chen

$80,000

Less: Personal Reliefs

 

- Earned Income Relief

$1,000

- QCR

$  4,000

- WMCR

$12,000 (15% X $8,0000)

- CPF Relief

$16,000

Chargeable Income

=$47,000 ($80,000 - $33,000)

Computation of Mrs Chen's Tax Payable for YA 2015

Chargeable Income for Mrs Chen

$47,000

First $40,000

$5501

Next $7,000 @ 7%

$490

Gross Tax Payable

$1,040

Less: Personal Income Tax Rebate (50% of tax payable, up to a cap of $1,000) $520

Less: PTR

$5202

Net Tax Payable

0

Notes:

  1. Based on the income tax rates for Singapore tax resident for YA 2015.
  2. Both Mr and Mrs Chen are entitled to PTR of $5,000 for their first child born in 2014.
  3. Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.

How to Claim (e-Filing)

Is this the first time you are claiming the relief?
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 relief, child relief and Parenthood Tax Rebate)".
  4. Go to item 9 "Child". Under the Child Order column, enter the order of child.
  5. Select Identification Type and enter Identification Number of your child.
  6. Under the "Type" column, enter Q (for QCR) or H (for HCR).
  7. Enter your claim amount.

If you are also claiming WMCR, find out how to enter your WMCR 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 item 9 " Child" and revise your claim.

How to Claim (Paper Filing)

Is this the first time you are claiming the relief?
YesNo

Form B1

  1. Complete item 6 (b) on page 2 of Form B1:
    1. Under the "Claim Type" column, enter Q (for QCR) or H (for HCR).
    2. Enter the claim amount.
  2. Complete the particulars of your child in Appendix 2 of Form B1.

If you are also claiming Working Mother's Child Relief (WMCR), find out how to enter your WMCR claim .

Form B1

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

If you are also claiming WMCR, find out how to enter your WMCR claim .

 

Form B

  1. Complete item 6 (b) on page 3 of Form B:
    1. Under the "Claim Type" column, enter Q (for QCR) or H (for HCR)
    2. Enter the claim amount
  2. Complete the particulars of your child in Appendix 3 of Form B.

If you are also claiming WMCR, find out how to enter your WMCR claim .

Form B

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

If you are also claiming WMCR, find out how to enter your WMCR claim .

First-Time Claim for Handicapped Child Relief

If you are claiming HCR for the first time, please complete and submit the Handicapped-Related Tax Relief Form (243 KB) by email , fax or post .

HCR may be allowed if:

  1. The doctor certifies that your child requires assistance in any one of the six Activities of Daily Living for physical handicap;
  2. The doctor certifies that your child is impaired in any one of the three areas of activities for mental handicap;
  3. Your child is attending or recommended by a doctor to attend a Special Education (SPED) school^; or
  4. Your child is not attending SPED school but has significant special educational needs resulting in severe functional impairments.

^Please provide a copy of the medical report stating that your child is attending/ recommended to attend SPED school. You do not need to submit the Handicapped-Related Tax Relief form (243KB).

Handicapped Child Relief Claim for Child in Non-Special Education (SPED) School

If your child is not attending a SPED school but has significant special educational needs resulting in severe functional impairments, you may request for the HCR. IRAS will review the application on a case-by-case basis.

To enable us to consider your request, please send in the full professional / psychological report that:

  1. States clearly the specific disability, as diagnosed by qualified professionals*;
  2. Is current, i.e. within three years from the date of request for HCR;
  3. Provides relevant information pertaining to medical, developmental and educational history;
  4. Describes the comprehensive testing and techniques used to arrive at the diagnosis, including evaluation dates and test results with subtest scores from measures such as cognitive ability, academic achievement, and information processing;
  5. Describes the functional limitations supported by the test results; and
  6. Describes the current educational placement of the child

*Notes:

  1. Qualified professionals include educational psychologists, child/clinical psychologists, paediatricians and psychiatrists.
  2. The information may be shared with other relevant government agencies or statutory boards for the purpose of verifying the accuracy and validity of the information provided.

The outcome of the request may take up to two months from the date in which full and complete documentation is submitted. If more time is needed, we will update you.

The decision made will be final and no further appeal will be considered unless new or additional information is submitted (e.g. a new or additional psychological/medical report providing additional details).

  • 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 QCR or HCR?

    1. If you filed your tax return online

      Re-file within 14 days of your previous submission or by 18 Apr 2015, 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.

    2. If you have filed a paper tax return or you could not re-file your tax return

      Please write to us by email, fax or post, stating:

      1. your request to claim or revise the relief for YA 2015;
      2. the name and identification number of your child;
      3. the amount of relief that you wish to claim or revise; and
      4. that you have met the qualifying conditions.
    3. First-Time Handicapped Child Relief Claims
    4. If you are claiming HCR and this is your first time claiming this relief on your child, please complete and submit the Handicapped-Related Tax Relief Form (243 KB) by email, fax or post.

  • I have received my tax bill for Year of Assessment (YA) 2015. The amount of QCR or HCR is incorrect. What should I do?

    1. Revising your relief

      Please write to us by emailfax 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. the name and identification number of your child; and
      3. that you have met the qualifying conditions.
    2. First-Time Handicapped Child Relief Claims

      If you are claiming HCR and this is your first time claiming this relief on your child, please complete and submit the Handicapped-Related Tax Relief Form (243 KB) by email, fax or post.

    3. Withdrawing your relief
    4. You may also withdraw your relief by re-filing or sending an email, fax or post stating:

      1. your request to withdraw the relief for YA 2015; and
      2. the name and identification number of your child.
  • I have received my tax bill for Year of Assessment (YA) 2015. It shows that I have been given QCR of $4,000. However, I would now want to let my husband claim the full QCR on our child. What should I do?

    You and your husband have to write to us by email , fax or post within 30 days from the date of your tax bill, with the following details:

    1. your request to revise the relief for YA 2015
    2. the name and identification number of your child
    3. the amount of relief that you wish to withdraw / your husband wishes to claim
    4. your husband's confirmation that he has met the qualifying conditions
  • I have received my tax bill for Year of Assessment (YA) 2015. It shows that I have been given QCR of $4,000. However, now I wish to share the QCR with my husband such that each of us claims QCR of $2,000 on our child. What should I do?

    You and your husband have to write to us by email , fax or post within 30 days from the date of your tax bill, with the following details:

    1. your request to revise the relief for YA 2015
    2. the name and identification number of your child
    3. the amount of relief that each of you wish to claim
    4. Confirmation that both of you have met the qualifying conditions

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