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:
Child is born to you and your spouse / ex-spouse or child is a step child or child is legally adopted.
Child is below 16 years old or studying full-time at any university, college or other educational institution at any time in 2014
Child does not earn an annual income* exceeding $4,000 in 2014
Child is mentally or physically handicapped
*Annual income includes the following:
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.
The order of your child in the family unit is based on the following:
This is based on the date of birth shown in your child's birth certificate.
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).
From YA 2015
$4,000 per child
$7,500 per child New!
From YA 2009 to YA 2014
$5,500 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.
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.
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:
Less: Personal Reliefs
- Earned Income Relief
$12,000 (15% X $8,0000)
- CPF Relief
=$47,000 ($80,000 - $33,000)
Next $7,000 @ 7%
Gross Tax Payable
Net Tax Payable
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.
If you are also claiming Working Mother's Child Relief (WMCR), find out how to enter your WMCR claim .
Complete item 6 (b) on page 2 of Form B1.
Complete item 6 (b) on page 3 of Form B.
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:
^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).
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:
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).
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.
Please write to us by email, fax or post, stating:
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.
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 re-filing or sending an email, fax or post stating:
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: