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A Guide to Spouse Relief/Handicapped Spouse Relief

A Guide to Spouse Relief/Handicapped Spouse Relief

Last Updated on October 20, 2022 by Parentology

“Easing the load” when it comes to spousal care

“In sickness and health, till death do us part.” As morbid as the phrase sounds, a marriage is a commitment to both your union. Being part of this matrimony may allow you to be eligible for the Spouse Relief/Handicapped Spouse Relief.

This tax relief wishes to recognise both male and female taxpayers who have supported their spouses.

 

Qualifying for the Spouse Relief/Handicapped Spouse Relief

Qualifying for this relief requires you to be more than just married. You must satisfy the conditions below to be eligible.

S/N Qualifying Conditions Required for Spouse Relief Required for Handicapped Spouse Relief?
1 Your spouse was living with/supported by you. Yes Yes
2 Your spouse did not have an annual income* exceeding $4,000.

 

*Annual income includes the following:

 

a.     taxable income (e.g., trade, employment, rental, and SRS withdrawals);

b.     tax-exempt income (e.g., bank interest, dividends, and pensions); and

c.     foreign-sourced income (regardless of whether it has been remitted to Singapore).

Yes Not Applicable

Source: IRAS

 

A legally separated spouse may also claim this relief if you have made maintenance payments under a Court Order or Deed of Separation.

However, if you are a divorced taxpayer who pays alimony to your former spouse, you are not eligible to claim this relief.

 

Amount of relief

Once you have determined that you are eligible for the relief, individuals can claim $2,000 for Spouse Relief and $5,500 for Handicapped Spouse Relief.

Spouse Relief Handicapped Spouse Relief Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation
$2,000 $5,500 Lower of

  1. Maintenance payments in the previous year;
  2. $2,000 for wife; or
  3. $5,500 for handicapped wife

Source: IRAS

 

Can you claim other reliefs on your spouse?

Once you have claimed Spouse Relief/Handicapped Spouse Relief, no other claimant can claim for other reliefs on your spouse. This includes Parent Relief/ Handicapped Parent Relief (exceptGrandparent Caregiver Relief); and Handicapped Brother/ Sister Relief.

Let’s say Mrs. Goh has supported her husband and is eligible to claim Spouse Relief. Their child, Kayla, has supported her father and is eligible to claim Parent Relief. However, if Mrs. Goh has already claimed Spouse Relief, Kayla would not be able to claim Parent Relief in the same Year of Assessment.

 

Claiming Spouse Relief/ Handicapped Spouse Relief by e-Filing and Paper filing

The process varies depending on whether it is your first time claiming the rebate and whether you are planning to file it online or through a physical copy.

 

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 “Spouse/ Handicapped Spouse”.
  6. Click “Update” and enter your claim.
Subsequent Claim If the relief was allowed to you last year, the amount will be pre-filled and granted to you automatically this year.

Follow the steps on the left and select “Not Claiming” if you wish to withdraw your claim

Source: IRAS

 

Paper Filing

1st Time Form B1 & B

●     Complete the item on “Spouse/Handicapped Spouse Relief”.

●     Complete the particulars of your spouse in Appendix 2.

Subsequent Claim Form B1 & B

Complete the item on “Spouse/Handicapped Spouse Relief”.

Source: IRAS

 

First-time Handicapped Spouse Relief claims

If this is the first you are claiming Handicapped Spouse Relief, you will have to receive a doctor’s certification regarding your spouse’s conditions. The specifics are elaborated below.

S/N Eligibility Details
1. The doctor certifies that your spouse 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 a first-time claim

 

If you are claiming the relief for the first time, please email IRAS the completed Handicapped-Related Tax Relief Form

2. The doctor certifies that your spouse is impaired in any one of the 3 areas of activities for mental handicap^.

 

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

Source: IRAS

 

Amending claim for Spouse Relief/Handicapped Spouse Relief

In the event, you forget to claim or need to make amendments to your claim for Spouse Relief/Handicapped Spouse Relief, 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.

 

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 (NRIC/FIN) of your spouse; and
  3. your confirmation that you have met the qualifying conditions.

If it is your first time claiming for Handicapped Spouse Relief

You can email IRAS the completed Handicapped-Related Tax Relief form.

 

Amending claim for GCR

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 are unable to do so, you can email IRAS:

  1. your request to claim or revise the relief;
  2. the name and identification number (NRIC/FIN) of your spouse; and
  3. your confirmation that you have met the qualifying conditions.

 

If you would like to withdraw your relief, you can also email IRAS:

  1. your request to withdraw the relief; and
  2. the name and identification number (NRIC/FIN) of your spouse.

 

We are here to help!

In unprecedented times, things can become trying. The Spouse Relief/ Handicapped Spouse Relief wishes to recognise your support and loyalty to your loved ones and alleviate some of your financial burdens.

When it comes to financial planning, we are here to help. Simply fill in the form below and contact us for a non-obligatory consultation now!

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