Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR) are given to parents to recognise their efforts in supporting their children.

Qualifying for relief

You may claim Qualifying Child Relief (QCR)/Handicapped Child Relief (HCR) for the Year of Assessment 2021 if you are a parent maintaining an unmarried child who satisfies all these conditions in 2020:

S/NQualifying conditionsRequired for Qualifying Child Relief?Required for Handicapped Child Relief?
1.

Your child:

a. was born to you and your spouse/ex-spouse; or

b. is a step-child; or

c. is legally adopted.

YesYes
2.

Your child was:

a. below 16 years old; or

b. studying full-time at any university, college, or other educational institution at any time in the year.

YesNot applicable
3.Your child did not have an annual income* exceeding $4,000.
 
* Annual income includes allowances and salaries from National Service, internship, school attachment and part-time employment. It does not include scholarships, bursaries and similar allowances.
YesNot applicable
4.Your child is mentally or physically handicapped.Not applicableYes

Example 1: Child is above 16 years old and received an annual income exceeding $4,000

Mr Tan's daughter, Bernice was 18 years old and a full-time student in 2020. She did some part time work from Feb to May 2020 and earned an employment income of $5,000 for that period.

Mr Tan will not be eligible to claim for QCR in respect of Bernice in Year of Assessment 2021 as her income for 2020 exceeded $4,000.

QCR Example on child above 16 and whose annual income exceeded $4,000

Example 2: Child has completed National Service (NS) and started full-time studies in the same year

Mr and Mrs Koh have a son, Andy, who completed his NS in Mar 2020 and commenced his full-time university studies in Jul 2020. Andy’s allowance from NS was $3,000 and he did not derive any other income in 2020.

Mr and Mrs Koh may claim for QCR in Year of Assessment 2021 as Andy was studying full-time in 2020 and did not have an annual income exceeding $4,000.

QCR Example on child completing NS and starting full-time studies in the same year

Determining child order

The order of your child in the family unit is based on:

For a child born to you and your spouse/ex-spouse

Date of birth shown in your child's birth certificate

For a child born to you and your spouse/ex-spouse before you are married to your spouse/ex-spouseDate of marriage
For a step-child

Date of birth shown in your child's birth certificate

For a legally adopted child

Date of legal adoption as shown in the adoption papers

A deceased child is taken into account in determining the order of children, but not a stillborn child (a child for whom no birth certificate has been issued).

Amount of relief

Qualifying Child Relief (QCR)Handicapped Child Relief (HCR)
$4,000 per child$7,500 per child

If you are a working mother and have met all the conditions for Working Mother’s Child Relief (WMCR), you may claim QCR/HCR and WMCR on the same child.

  • QCR/HCR + WMCR is capped at $50,000 per child.
  • QCR/HCR, regardless of whether it is claimed by the father or mother, will be allowed first. WMCR will be limited to the remaining balance.

Sharing of relief on the same child

You may share the QCR/HCR on the same child with your spouse/ex-spouse based on an agreed apportionment.

When you share the QCR/HCR with your spouse/ex-spouse, the total claim amounts must not exceed $4,000 (QCR) and $7,500 (HCR) for each child.

Example 3: Sharing HCR on a handicapped child

Mr and Mrs Ow have a handicapped child and they have agreed to share the HCR of $7,500.

Based on their agreed apportionment, Mr Ow and Mrs Ow will claim $3,500 and $4,000 respectively.

Example on Sharing of HCR

Example 4: Claiming QCR and WMCR, capped at $50,000 per child

Mr and Mrs Lim have an only child, Hilary, who was 10 years old in 2020. Mrs Lim has an earned income of $320,000 for that year.

They decided that Mr Lim would claim the full amount of QCR of $4,000.

For Year of Assessment 2021:

Type of relief Amount of relief
QCR claimed by Mr Lim $4,000
WMCR claimed by Mrs Lim Amount of WMCR for first child
= 15% of Mrs Lim’s earned income
= 15% of $320,000
= $48,000
 
As the maximum relief claim allowed for a child is $50,000, the amount of WMCR allowed will be $46,000 ($50,000 - $4,000).
Total amount of relief claimed on Hilary by Mr Lim and Mrs Lim $4,000 (QCR) + $46,000 (WMCR)
= $50,000
Example on claiming QCR and WMCR capped at $50,000 per child

Example 5: Claiming Parenthood Tax Rebate (PTR) and WMCR

Mr and Mrs Chen's first child was born in 2020. Mrs Chen was working and had an earned income of $80,000 for that year.

They decided that Mrs Chen would claim the full amount of QCR of $4,000.

Mr and Mrs Chen are Singapore tax residents for Year of Assessment 2021 and also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally (i.e. $2,500 each).

Mrs Chen's tax computation for Year of Assessment 2021 is as follows:

Employment Income of Mrs Chen

$80,000

Less: Personal Reliefs

 

- Earned Income Relief

$1,000

- QCR

$4,000

- WMCR

$12,000 (15% x $80,000)

- CPF Relief

$16,000

Chargeable Income

$47,000 ($80,000 - $33,000)

Computation of Mrs Chen's tax payable for Year of Assessment 2021

Chargeable Income for Mrs Chen

$47,000

First $40,000

$550

(Based on the income tax rates for Singapore tax resident for Year of Assessment 2021)

Next $7,000 @ 7%

$490

Gross Tax Payable

$1,040

Less: Parenthood Tax Rebate

$1,040

[Mr and Mrs Chen are sharing the PTR of $5,000 for their first child born in 2020 (i.e. $2,500 per person). Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.]

Net Tax Payable

$0

How to claim

e-Filing

Is this the first time you are claiming the relief?

YesNo
  1. Log in 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 “Child”.
  6. Click “Update” and enter your claim.

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 “Child Relief”.
  2. Complete the particulars of your child in Appendix 2.

If you are also claiming Working Mother's Child Relief (WMCR), find out how to enter your WMCR claim.

Form B1 & B

Complete the item on “Child Relief”.

If you are also claiming WMCR, find out how to enter your WMCR claim.

First-time Handicapped Child Relief claims

Handicapped Child Relief may be allowed if:

S/NEligibilityDetails

1.

The doctor certifies that your child requires assistance in any one of the 6 Activities of Daily Living for physical handicap*; or

* (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility

Making first-time claim

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

2.

The doctor certifies that your child is impaired in any one of the 3 areas of activities for mental handicap^; or

^ (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work

3.

Your child is attending or recommended by a doctor to attend a Special Education (SPED) school; or

Please provide a copy of the medical report stating that your child is attending/recommended to attend a SPED school.

4.

Your child is not attending a SPED school but has significant special educational needs resulting in severe functional impairments.

Please refer below for the details to provide.

If you no longer satisfy the conditions for Handicapped Child Relief (e.g. your child 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.

Handicapped Child Relief claim for child in Non-Special Education (SPED) school

If your child is not attending a SPED school but has significant special educational needs resulting in severe functional impairments, you may apply for the HCR. IRAS will review the application on a case-by-case basis.

Case-by-case basis review

Please send in the full professional/psychological report that:

  1. States clearly the specific disability, as diagnosed by qualified professionals*;
  2. Is current (i.e. within 3 years from the date of request for HCR);
  3. Provides relevant information pertaining to medical, developmental and educational history;
  4. Describes the comprehensive testing and techniques used to arrive at the diagnosis, including evaluation dates and test results with subtest scores from measures such as cognitive ability, academic achievement, and information processing;
  5. Describes the functional limitations supported by the test results; and
  6. Describes the current educational placement of the child.

*Notes:

  1. Qualified professionals include educational psychologists, child/clinical psychologists, paediatricians and psychiatrists.
  2. The information may be shared with other relevant government agencies or statutory boards for the purpose of verifying the accuracy and validity of the information provided.

The outcome of the request may take up to 2 months from the date in which the full and complete documentation is submitted. If more time is needed for the review, we will update you.

The decision made will be final and no further appeal will be considered unless new or additional information is submitted (e.g. a new or additional psychological/medical report providing additional details).

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 QCR/HCR?

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 the 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 child;

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 Child Relief claims

Please refer to the information provided under the topic on “First-time Handicapped Child Relief claims”.

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for QCR/HCR?

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 child; and
  3. your confirmation that you have met the qualifying conditions.

First-time Handicapped Child Relief claims

Please refer to the information provided under the topic on “First-time Handicapped Child Relief claims”.

I have received my tax bill for the current Year of Assessment. It shows that I have been given QCR of $4,000. However, now I wish to let my husband claim the full QCR/share the QCR with him. What should I do?

You and your husband should file an amendment using the “Object 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 child;
  3. the amount of relief that you wish to withdraw/your husband wishes to claim; and
  4. the confirmation that your husband has met the qualifying conditions.