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.
Income to Declare in Form T
You are required to declare:
- Income earned one day after the date of death from assets left behind by a deceased person; or
- 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:
- Request for a Form T for a New Estate (PDF, 193KB)
- Request for a Form T for a New Trust (PDF, 186KB)
Please send the Request Form via email to email@example.com
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
Submit Form T
Please complete and submit the signed Form T to:
The Comptroller of Income Tax
Compliance and Small Volume Taxes Branch
55 Newton Road
Alternatively, you may file the tax returns online via https://go.gov.sg/formtya2023 (requires Singpass authentication), or upload a copy of the documents to https://go.gov.sg/formtya2023upload.
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.