The Working Mother's Child Relief (WMCR) is given to:
Single or male taxpayers are not eligible for this relief.
To claim WMCR in the Year of Assessment (YA) 2019, you must satisfy these conditions in 2018:
*You can claim WMCR in your tax filing for YA 2019 even if your child has passed away in 2018.
The amount of relief varies for each child based on the child order in the family unit. The order of your child is based on the following:
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-spouse
The date of marriage.
For a step-child
For a legally adopted child
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).
The amount of WMCR that you can claim for each child is based on the child order, i.e. when your child was born or legally adopted. This is then matched to a percentage of your earned income. WMCR percentages are added together if you claim for more than one child and the total is capped at 100% of the mother's earned income.
The table below explains how the WMCR amount is calculated.
WMCR Amount
1st
15% of mother's earned income
2nd
20% of mother's earned income
3rd and beyond
25% of mother's earned income
Please note that there will be a personal income tax relief cap of $80,000, which will apply from the Year of Assessment (YA) 2018. This cap applies to the total amount of all tax reliefs claimed. For more information, please refer to the details on Personal Income Tax Relief Cap.
Mrs Heng has two children. In 2018, her first child received income of more than $4,000. She cannot claim child relief on this child. Mr Heng is claiming QCR on their second child. Mrs Heng is eligible to claim WMCR on her second child. Her earned income for year 2018 is $100,000. The amount of WMCR that Mrs Heng can claim for YA 2019 is:
15
15,000
Nil
Nil No WMCR is allowed on her first child as the child had income exceeding $4,000 in 2018
20
20,000
20,000 (20% of her earned income)
You can claim WMCR even if you and/or your husband or ex-husband has already claimed Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR) on the same child. However, you must satisfy the following conditions:
Mr and Mrs Chen's first child was born in 2018. 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.
Mrs Chen is claiming the full amount of Qualifying Child Relief (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) 2019 and her tax computation for YA 2019 is as follows:
$80,000
Less: Total Personal Reliefs:
- Earned Income Relief
$ 1,000
- QCR
$ 4,000
- WMCR
$12,000 (15% X $80,000)
- CPF Relief
$16,000
Chargeable Income
$47,000 ($80,000 - $33,000)
$47,000
First $40,000
$5501
Next $7,000 @ 7%
$490
Gross Tax Payable
$1,040
Less: Parenthood Tax Rebate
$8402
Net Tax Payable
$0
Notes:
Mr and Mrs Lim have two children. Their first child is physically handicapped. Mr Lim has claimed Handicapped Child Relief (HCR) for the first child and Qualifying Child Relief (QCR) for the second child. Mrs Lim, earned an income of $250,000 in 2018.
Apart from Earned Income Relief of $1,000 and WMCR, Mrs Lim is not claiming any other personal reliefs for the YA 2019.
Mrs Lim's WMCR claim:
37,500
7,500
50,000
4,000
46,000*
37,500 + 46,000 = 83,500
Total Personal Reliefs claimed by Mrs Lim: $80,000#
* The total amount of QCR / HCR and WMCR is subject to a cap of $50,000 per child.
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 "Child", click "Update" and revise your claim.
How to Claim (Paper Filing)
Form B1
Complete item 6(b) on page 2 of Form B1.
Form B
Form B Complete item 6(b) on page 3 of Form B.
^You need not enter any amount for WMCR as we will automatically compute the allowable amount for WMCR based on your eligibility, when we process your tax return.
Re-file within 14 days of your previous submission or by 18 Apr 2019, 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 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: