- The Year of Assessment (YA) that you wish to claim the relief;
- The dependant's name, identification number (NRIC / FIN) and date of birth;
- The dependant's address and the amount of his / her income in the year before the YA; and
- Confirmation that you have met the qualifying conditions.
Sharing Parent/Handicapped Parent Relief
If you are sharing the parent/handicapped parent relief, claimants must agree on the basis of apportionment before they claim the parent relief on the same dependant. Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.
First-Time Claims
If you are claiming Handicapped Parent Relief and this is your first time claiming this relief on the dependant, please complete the
Handicapped-Related Tax Relief form (DOC, 243KB) and submit the form by
email.
For details, please refer to
Parent/Handicapped Parent Relief.