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.

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 [email protected]

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

FAQs

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.