Last Updated on June 26, 2023 by Parentology
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“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
|
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 |
|
| 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:
- your request to claim or revise the relief;
- the name and identification number (NRIC/FIN) of your spouse; and
- 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:
- your request to claim or revise the relief;
- the name and identification number (NRIC/FIN) of your spouse; and
- your confirmation that you have met the qualifying conditions.
If you would like to withdraw your relief, you can also email IRAS:
- your request to withdraw the relief; and
- 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!
