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A Guide to Grandparent Caregiver Relief (GCR)

A Guide to Grandparent Caregiver Relief (GCR)

Last Updated on October 6, 2022 by Parentology

It can be tricky navigating being a working mother while also being concerned with having a trusted guardian for your child while at work. Your parents are usually whom you may turn to, to be the ones you can entrust this duty with.

Therefore, the Grandparent Caregiver Relief (GCR) is given to working mothers who engage the help of their parents, grandparents, parents-in-law, or grandparents-in-law to take care of their children.

Qualifying for the GCR relief

 Working mothers will have to satisfy the conditions below to be able to claim the GCR of $3,000.

S/N Qualifying Conditions
1. You are a working mother who is married, divorced, or widowed.
2. Your parent, grandparent, parent-in-law, or grandparent-in-law (including that of ex-spouse) was:

 

  1. living in Singapore* in 2021;

 

  1. looking after any of your:
    1. children who are Singapore citizens aged 12 and below in 2021; or
    2. ^unmarried handicapped children who are Singapore citizens in 2021; and

 

  1. not working or carrying on any trade, business, profession, or vocation in 2021.

 

* The dependent was staying in Singapore permanently, except for temporary absences (e.g., short overseas vacation) in 2021. In the case of a foreign dependent, if he/she stayed in Singapore for at least 8 months in 2021, he/she will be regarded as living in Singapore.

 

^ From the Year of Assessment 2020, the qualifying condition that the child is 12 years old and below no longer applies to unmarried handicapped children who are Singapore Citizens.

3. No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims other than GCR (e.g., Parent Relief, Spouse Relief).

Source: IRAS

 

To have a better understanding of the qualifying conditions, let us look at some scenarios and determine whether this individual qualifies, together.

 

Two sisters want to claim GCR relief on the same caregiver

Let’s say your mother is taking care of both your sister’s child and your child. Your sister has claimed GCR on your mother before you intended to. What this means is you will not be able to claim the GCR relief on your mother, who is the same caregiver.

 

Intending to claim both Parent Relief and GCR on the same caregiver

In this case, you can claim both Parent Relief and GCR on your parent if you meet the qualifying conditions. If your sister has already claimed GCR on your father, you can claim your GCR on your mother instead.

 

Claiming GCR on a caregiver whom another person has claimed Spouse Relief

Your father may have claimed Spouse Relief on your mother. However, you may still claim GCR on her if you meet the qualifying conditions.

 

Claiming GCR on a caregiver whom another person has claimed Parent Relief

If your sister has claimed Parent Relief on your mother, you may still claim GCR on your mother if you meet the qualifying conditions.

 

Amount of relief

After going through the conditions and realising you are eligible, you may claim $3,000 on either your parent, grandparent, parent-in-law or grandparent-in-law. What this means is that you can only claim one caregiver even if your child has more than one. The maximum amount of GCR you will be eligible to claim is $3,000.

 

Claiming GCR by e-Filing and Paper filing

 

E-Filing

The process varies depending on whether it is your first time claiming the rebate.

1st Time
  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 “Grandparent Caregiver”.
  6. Click “Update” and enter your claim.
Subsequent 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.

Source: IRAS

 

Paper Filing

The process of Paper Filing is almost similar to E-Filing as well. It varies depending on whether it is your first time claiming the rebate.

1st Time Form B1 & B

●     Complete the item on “Grandparent Caregiver Relief”.

●     Complete the particulars of your dependent in Appendix 2.

Subsequent Claim Form B1 & B

Complete the item on “Grandparent Caregiver Relief”

Source: IRAS

 

Amending claim for GCR

In the event, you forget to claim or need to make amendments to your claim for GCR, it depends on whether you claimed by e-filing or you filed a paper income tax return.

 

If you e-Filed your Income Tax Return

You will need to 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.

You will need to 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 filed a paper Income Tax Return or are unable to re-file online

Please email IRAS:

  1. your request to claim or revise the relief;
  2. the name and identification number of the caregiver;
  3. the name and identification number of your child that is being taken care of by the caregiver;
  4. the relationship between the caregiver and you;
  5. your confirmation that the caregiver was not carrying on any trade, business, profession, vocation, or employment in the previous year; and
  6. your confirmation that you have met the qualifying conditions.

 

Frequent FAQs relating to GCR Claims

We understand that with the array of reliefs claimable as a working mother, you may have more questions when it comes to the conditions or the combination of GCR with other reliefs. Here are some commonly asked questions we have curated.

 

Can I claim Foreign Domestic Worker Levy Relief and GCR?

Yes, you can! You can claim both if you meet all qualifying conditions.

 

Am I eligible to claim GCR If the caregiver is receiving a pension?

Yes, a caregiver receiving a pension is not regarded as working and you may claim the GCR if you meet all other qualifying conditions.

 

If the caregiver has made a loss from his/her trade, business, profession, or vocation, will I be eligible to claim GCR?

No, if your caregiver is carrying on a trade, business, profession, or vocation, you have not met the qualifying conditions for claiming GCR.

 

We are here to help!

Grandparent Caregiver Relief aims to provide you peace of mind when it comes to trusting a guardian to look after your child at work. If you still have any queries, simply fill in the form below and contact us for a non-obligatory consultation now!

 

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