Filing a Paper Tax Return

Most taxpayers e-File their tax returns. A small minority prefer to file a paper tax return. Such taxpayers will receive the relevant tax forms from IRAS between Feb to Mar each year.

Receiving a Paper Tax Return

If you need to file tax, IRAS will send you the relevant paper tax return between Feb to Mar each year.

If you are certain that you have to file, but do not receive a notification from us by 15 Mar 2018, please contact us for assistance.

You can file your tax via a paper return by 15 Apr 2018.

When filing your tax return, you do not need to declare the employment income received from the employer who is participating in the Auto-Inclusion Scheme (AIS). This information would be automatically included in your income tax assessment.

If your employer is under AIS, you should enter "0" for your employment income and any donations, CPF contributions and life insurance premium deducted from your salary.

Tax resident individuals should receive:

  1. Form B1 2018
  2. Appendices 1 and 2
  3. Guide to Completing Form B1 (367KB)
  4. Return Envelope

Translations for:

   1. Appendices 1 and 2 (Chinese, Malay, Tamil) (740KB)

   2. Guide on Completing Form B1 (Chinese, Malay, Tamil) (1.4MB)

Self-employed individuals should receive:

  1. Form B 2018
  2. Appendices 1 to 2
  3. Guide to Completing Form B (507KB)
  4. Return Envelope

 Translations for:

   1. Appendices 1 and 2 (Chinese, Malay, Tamil) (1.2MB)

   2. Guide on Completing Form B (Chinese, Malay, Tamil) (1.5MB)

Non-resident individuals should receive:

  1. Form M 2018
  2. Appendix
  3. Guide on Completing Form M (626KB)
  4. Return Envelope

Please sign on Page 1 of the paper tax return and send it to us, using the return envelope provided by 15 Apr 2018.

Documents Not Required for Submission

  1. Form 8A (Electronic)/NSmen Reservist Pay
  2. Vouchers/ Statements for auto-included dividends
    (E.g. NTUC Fairprice dividend vouchers)
  3. All receipts (E.g. Receipts for rental expenses, donations, subscriptions, course fees, insurance and entertainment)
  4. Foreign maid levy statements


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