Handicapped Brother/Sister Relief is given to recognise individuals supporting their handicapped siblings and siblings-in-law.
On this page:

Qualifying for relief

You may claim Handicapped Brother/Sister Relief in the Year of Assessment 2023 if you have supported your siblings or siblings-in-law and satisfy all these conditions in 2022:

S/NQualifying conditions
1.

The dependant was living with you in the same household in Singapore*.

If the dependant lived in a separate household in Singapore, you must have incurred $2,000 or more in supporting him/her.

* "Living in Singapore" means that the dependant is staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation). In the case of a foreign dependant: generally, if he/she stayed in Singapore for a period of at least 8 months, he/she will be regarded as living in Singapore.

2.

The dependant is physically^ or mentally disabled#.

^ Physical handicap – The doctor certifies that your brother/sister requires assistance in any one of the following 6 Activities of Daily Living: (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility

# Mental handicap – The doctor certifies that your brother/sister is impaired in any one of the following 3 areas of activities: (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work

You will not be able to claim for Handicapped Brother/Sister Relief if someone else has claimed any other reliefs on the same sibling or sibling-in-law. For example, if your father has claimed Handicapped Child Relief on your handicapped brother, you and your other siblings will not be able to claim Handicapped Brother Relief on him.

If you no longer satisfy the conditions for Handicapped Brother/Sister Relief (e.g. your brother/sister recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous year’s assessment.

Amount of relief

You may claim $5,500 for each handicapped sibling or sibling-in-law.

If you supported the same handicapped sibling or sibling-in-law with other claimants, all of you may share this relief based on an agreed apportionment.

How to claim

e-Filing

Is this the first time you are claiming the relief?

YesNo
  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
  2. Go to “Individuals” > “File Income Tax Return”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Handicap Brother/ Sister”.
  6. Click “Update” and enter your claim.
  7. Email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year.

Follow the steps on the left if you need to make any changes to your relief.

 

Paper filing

Is this the first time you are claiming the relief?

YesNo

Form B1 & B

  1. Complete the item on “Handicapped Brother/Sister Relief”.
  2. Complete the particulars of your sibling/sibling-in-law in Appendix 2.
  3. Email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

Form B1 & B

Complete the item on “Handicapped Brother/Sister Relief”.

FAQs

I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Handicapped Brother/Sister Relief?

1. If you e-Filed your Income Tax Return

Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.

2. If you filed a paper Income Tax Return or are unable to re-file online

Please email us:

a. your request to claim or revise the relief;

b. the name and identification number of your handicapped sibling/sibling-in-law;

c. the amount of relief that you wish to claim or revise; and

d. your confirmation that you have met the qualifying conditions.

3. First-time Handicapped Brother/Sister Relief claims

If you are claiming this relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Handicapped Brother/Sister Relief?

Please file an amendment using the “Object to Assessment” digital service at myTax Portal within 30 days from the date of your tax bill.

If you are unable to use the digital service, you may email us:

  1. your request to claim or revise the relief;
  2. the name and identification number of your handicapped sibling/sibling-in-law;
  3. the amount of relief that you wish to claim or revise; and
  4. your confirmation that you have met the qualifying conditions.

 

You may also withdraw your relief by emailing us:

  1. your request to withdraw the relief; and
  2. the name and identification number of your handicapped sibling/sibling-in-law.

 

First-time Handicapped Brother/Sister Relief claims

If you are claiming this relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

I have received my tax bill for the current Year of Assessment. It shows that I have been given Handicapped Sister Relief of $5,500 on my handicapped sister. However, now I wish to let my brother claim the relief/share the relief with him. What should I do?

You and your brother should file an amendment using the “Objection to Assessment” digital service at myTax Portal within 30 days from the date of the tax bills.

If you are unable to use the digital service, you may email us:

  1. your request to revise the relief;
  2. the name and identification number of your handicapped sister;
  3. the amount of relief that you wish to withdraw/your brother wishes to claim; and
  4. the confirmation that your brother has met the qualifying conditions.

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