Form T

Persons Required to Submit Form T The following persons (including non-residents) should submit Form T to the Comptroller of Income Tax by 15 Apr: Legal personal representative (administrator/executor) of an estate of a deceased; and Trustee of an estate held in trust,  private trust or settlement. 

Persons Required to Submit Form T

The following persons (including non-residents) should submit Form T to the Comptroller of Income Tax by 15 Apr:

  1. Legal personal representative (administrator/executor) of an estate of a deceased; and
  2. Trustee of an estate held in trust,  private trust or settlement.

Updated! As part of our support for taxpayers in light of the latest measures to manage the COVID-19 situation, the filing deadline for Form T for Year of Assessment 2020 will be automatically extended to 30 Jun 2020.

Income to Declare in Form T

You are required to declare:

  1. Income earned one day after the date of death from assets left behind by a deceased person; or
  2. Income from assets held under a private trust/settlement.

Obtaining Form T (For New Estate or Trust)

For new estate or trust, the legal personal representative or trustee has to provide information on the estate or trust in a Request Form. 

Download and complete the request form that applies to you:

Please send the Request Form via email to trust@iras.gov.sg

The downloadable Form T is not to be used as we have not assigned a Trust Reference Number to the estate/trust.

Requesting for Another Form T

If you have not received by 15 Mar or misplaced your Form T, you may obtain another form by:

  • downloading the soft copy of Form T; or
  • calling +65 6351 3363 / 6351 3360 to request for another form

Please complete and submit the signed Form T to:

 The Comptroller of Income Tax
55 Newton Road
Singapore 307987

  • When will I stop receiving Form T from IRAS?

    IRAS will stop sending Forms T to the executor/administrator/trustee when all income producing  assets of the estate are no longer registered in the name of the deceased or held in trust for the beneficiaries.
  • I am one of the beneficiaries and I have already declared the estate's income in my personal tax return. Why do you still send Form T to me?

    You only need to declare your share of the income in your Form B1 under 'Other Income'. As a trustee, you are required to declare the whole amount of the estate's taxable income from all sources under the Form T.
  • The estate/trust has been fully distributed. Why do I still need to file Form T this year?

    A Form T has to be filed for income derived by the executor/trustee up to the date the income source ceased.