Spouse Relief/ Handicapped Spouse Relief

Spouse Relief / Handicapped Spouse Relief recognises both male and female taxpayers who have supported their spouses.

Qualifying for Relief

To claim this relief, you must satisfy these conditions:

  1. Your spouse is living with or is supported by you; and
  2. Your spouse does not have an annual income* exceeding $4,000 in the previous year. This condition does not apply to handicapped spouses.

*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).

Legally Separated Spouses

To claim this relief you must be:

  1. Legally separated from your spouse; and
  2. Making maintenance payments under a Court Order or Deed of Separation.

Divorced Spouses

Effective YA 2012, taxpayers who are divorced and paying alimony to their former spouses, cannot claim this relief.

Amount of Relief

 

Year of Assessment (YA)

Spouse Relief

Handicapped Spouse Relief

Effective YA 2015

$2,000

$5,500

Prior to YA 2015

$2,000

 

$3,500

 

Amount of Relief for Legally Separated Spouse

Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation may claim the lower of:

  1. maintenance payments paid in the previous year; or
  2. $2,000 for wife; or
  3. $5,500 for handicapped wife.

Other Reliefs Claimed on Your Spouse

When you claim Spouse Relief / Handicapped Spouse Relief, none of your children or their spouses are allowed to claim Parent / Handicapped Parent Relief (except Grandparent Caregiver Relief ) on your spouse.

For example, you claimed Spouse Relief on your husband for YA 2017. None of your children can claim Parent Relief on your husband for YA 2017.

When you claim Handicapped Spouse Relief, none of the siblings or sibling-in-laws are allowed to claim handicapped Sibling relief on your spouse.

How to Claim (e-Filing)

Is this the first time you are claiming the relief?
YesNo
  1. Login with your SingPass or IRAS PIN at myTax Portal.
  2. Go to Individuals > “File Form B/B1”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Spouse/ Handicapped Spouse”.
  6. Click “Update” and enter your 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 wish to withdraw your claim, go to "Spouse/Handicapped Spouse", click "Update" and select "Not Claiming".

How to Claim (Paper Filing)

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

Form B1

  1. Complete item 6(a) on page 2 of Form B1.
  2. Complete the particulars of your spouse in Appendix 2 of Form B1.

Form B1

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

Form B

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

Form B

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

First-Time Handicapped Spouse Relief Claims

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

Handicapped Spouse Relief may be allowed if:

  1. The doctor certifies that your spouse requires assistance in any one of the six Activities of Daily Living for physical handicap; or
  2. The doctor certifies that your spouse is impaired in any one of the three areas of activities for mental handicap.
  • I filed my tax return for Year of Assessment (YA) 2017. What should I do if I have forgotten to claim or need to revise or withdraw my claim for Spouse Relief / Handicapped Spouse Relief?

    1. If you filed your tax return online

      Re-file within 14 days of your previous submission or by 18 Apr 2017, 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.

    2. 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 2017;
      2. name and identification number (NRIC / FIN) of your spouse; and
      3. confirmation that you have met the qualifying conditions.
    3. First-Time Handicapped Spouse Relief Claims

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

  • I have received my tax bill for Year of Assessment (YA) 2017. The amount of Spouse / Handicapped Spouse Relief is incorrect/ I wish to withdraw my claim. What should I do?

    Revising your relief

    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 2017;
    2. name and identification number (NRIC / FIN) of your spouse; and
    3. confirmation that you have met the qualifying conditions

    You may also withdraw your relief by sending an email, stating (i) your request to withdraw the relief for YA 2017; and (ii) the name and identification number (NRIC / FIN) of your spouse.

    First-Time Handicapped Spouse Relief Claims

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

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