Individuals required to file tax

Verifying your Income Tax Return if you have been selected for NFS:

1. You may verify the details of your auto-included information and preview your tax bill at myTax Portal using your Singpass or Singpass Foreign user Account (SFA) from 1 Mar to 18 Apr.
2. If your tax bill is accurate, you may request for an early assessment. 
   

If you need to amend your tax bill, you have to file an Income Tax Return to make the relevant changes which could include:

• Additional or non auto-included sources of income
• Amendments to personal relief claims
• Amendment to pre-filled rental details 

You need to check your tax bill to ensure that it is correct. If you have any other income that is not shown in the tax bill, or your relief claims in the tax bill are incorrect, please inform us via the "Object to Assessment" digital service at myTax Portal within 30 days from the date of your tax bill. Alternatively, please email us the details of your amendments if you are unable to use the digital service.

You may refer to the Frequently Asked Questions (FAQs) for more information on NFS (PDF, 113KB).

If the details are not shown in the “Income, Deductions and Reliefs Statement” at myTax Portal and your employer is in the AIS:

e-Filing

Please tick the box in Section A if your employer is participating in the Auto-Inclusion Scheme for employment income.

Your employment income and deduction information will be automatically included in your income tax assessment when we receive the information from your employer.

Paper filing

Enter '0' for your employment income and deductions that were made through your salary.

Your employment income and deduction information will be automatically included in your income tax assessment when we receive the information from your employer.

You should declare your salary as a confinement nanny as employment income. If you did not receive any filing notification, please email us:

1. A copy of the work permit letter issued by the Ministry of Manpower;
2. Your mailing address;
3. Validity period of your latest Singapore work pass;
4. Total number of days you were physically present in Singapore in the preceding year (see note below);
5. Your total income in the preceding year (see note below);
6. Date of departure/expected date of departure from Singapore.

Note:

If you have ceased employment in Singapore, please provide the relevant information for the preceding year and the year of cessation of employment.

For example: You worked as a confinement nanny from Jun 2022 until Aug 2023. The relevant periods are Jun 2022 to Dec 2022 and Jan 2023 to Aug 2023.

You may use the AIS Organisation Search to check if your employer:

1. is in the AIS; and
2. has submitted for Year of Assessment 2023.

If your employer is in AIS and has yet to submit the information to IRAS for Year of Assessment 2023, please inform your employer to do so immediately. They should refer to the AIS webpage for details on the preparation and submission of information to IRAS.

If your employer is not participating in the AIS, your employer should have provided you with the Form IR8A by 1 Mar. Otherwise, you may approach your employer for a copy of your Form IR8A. You should enter the details during your tax filing as per the information in your Form IR8A.

The Form IR8A is to be prepared by an employer (who is not participating in the AIS for employment income) and provided to the employee by 1 Mar of the year. It contains information of the employee’s remuneration of the preceding year.

If you have submitted the income information via e-Filing, you may re-file within 7 days from the date of submission or by 18 Apr, whichever is earlier.

If you are unable to do so, please email us.

You have to manually include the employment income and deductions made through your salary (e.g. CDAC or Mendaki) for the employer that is not participating in the AIS when filing your Income Tax Return.

Please provide us with the following details when filing your Income Tax Return:

• Nature/type of income (e.g. salary, bonus, allowance, commission);
• Period for which the income is earned (i.e. period from/period to);
• Date that you received the income;
• Amount of income;
• For director’s fees, please provide the date that the fees were approved at the company’s Annual General Meeting or Extraordinary General Meeting.

If you are unable to do so before 18 Apr, please email us with the above-mentioned details.