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Parent/Handicapped Parent Tax Relief: Promoting & Recognising Filial Piety Individuals

Parent/Handicapped Parent Tax Relief: Promoting & Recognising Filial Piety Individuals

Last Updated on October 20, 2022 by Parentology

If you have been taking care  consistently being praised as the best son or daughter, you should see if you are eligible for The Parent Relief/ Handicapped Parent Relief.

From IRAS: “This relief is given to encourage filial piety and recognise individuals who are supporting their parents, grandparents, parents-in-law, or grandparents-in-law in Singapore.”

Literally..

who are supporting their parents, grandparents, parents-in-law or grandparents-in-law in Singapore

If you are someone who has been supporting either of them, read on to see if you are qualified to claim this relief.

 

How to Qualify for the relief?

If you have supported either dependant in 2021 including parents, grandparents, parents-in-law, or grandparents-in-law, you may claim for the Parent Relief/ Handicapped Parent Relief for the Year of Assessment 2022.

To be eligible to claim this relief in the Year of Assessment 2022, you must settle all the conditions below in 2021:

S/N Qualifying Conditions Required for Parent Relief? Require for Handicapped Parent Relief?
1. The dependant was living in your household in Singapore*.

 

If the dependant lived in a separate household in Singapore, you must have incurred $2,000 or more in supporting him/her.

Yes Yes
2. The dependant was 55 years of age or above. Yes N. A
3. The dependant is physically or mentally disabled N. A Yes
4. The dependant 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) except for CPF payouts; and

 

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

Yes N. A

Source: IRAS

 

You can share this relief among other claimants who have been taking care of the same dependent. However, this relief cannot be claimed if an individual has claimed another relief (except Grandparent Caregiver Relief) on the same dependent.

For example, Kylie has supported her father and is eligible to claim Parent Relief, while her mother, Mrs. Soh has supported her husband and is also eligible to claim Spouse Relief.

If Kylie has claimed Parent Relief, Mrs. Soh would not be able to claim for Spouse Relief in the same Year of Assessment.

 

Amount of relief

There are two amounts you may claim, depending on whether you are staying with the dependant or not.

Type of Parent Relief Parent Relief Handicapped Parent Relief
Taxpayer stays with dependant $9,000 per dependant $14,000 per dependant
Taxpayer does not stay with dependant $5,500 per dependant $10,000 per dependant

Source: IRAS

 

You may claim this relief for up to two dependants.

 

Is my father considered staying with me if he has been hospitalised for a few months?

Let’s say your father has been living with you since last year. However, he was hospitalised in Singapore for a few months that same year.

Applying the criteria, your father is living in the same household as you for the previous year. This means that you can claim Parent Relief of $9,000 for the current Year of Assessment if you have met the other qualifying conditions.

You are eligible to claim because the dependent was staying with you before and after hospitalisation in Singapore during the previous year.

In the case that your dependant passed away during the hospital stay in Singapore and has lived with you before hospitalisation in the previous year, the dependant would also be considered to have lived in the same household as you in that year.

 

Is my mother considered staying with me if she lives in a nursing home?

In this case, your mother has been living in a nursing home in Singapore for the previous year. This means that your mother is not considered to be living with you in the same household in the previous year. However, you may claim Parent Relief of $5,500 on your mother for the current Year of Assessment if you have met the other qualifying conditions.

 

Other relief you may claim on your dependant

As mentioned above, if you are intending to claim for Parent Relief/Handicapped Parent Relief, no other claimant will be allowed to claim the following Reliefs on the same dependant:

There is an exception for working mothers who are married, divorced, or widowed.

A working mother can claim both Parent Relief/Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant if she has satisfied the qualifying conditions under the Grandparent Caregiver Relief.

 

Claiming relief on a deceased parent

You may still claim the full amount of relief in the Year of Assessment 2022 even if your parent passed away in the previous year (2021). You will have to satisfy all the qualifying conditions.

If you do file a claim, you will not be able to claim Parent Relief/Handicapped Parent Relief on the same dependant from the following year onwards (i.e., Year of Assessment 2023).

 

Sharing of Parent Relief

An agreed apportionment of the claim is possible if you would like to share the Parent Relief between other claimants if more than one individual is maintaining the same dependant and meets the qualifying conditions.

sharing of parent relief
Source: IRAS

Let’s say Mr. Chan has 3 children, Angie, Benson, and Charmaine who have supported him in 2021. He was staying in the same household as Angie in 2021.

In this case, all 3 children have agreed to share the Parent Relief. The relief may be shared equally or based on an agreed apportionment among themselves.

The total allowable Parent Relief claim will be $9,000 in the Year of Assessment 2022.

Parent Relief/Handicapped Parent Relief
Source: IRAS

 

If the scenario changes and Mr. Chan did not stay with any of his 3 children in 2021, the total allowable Parent Relief claim will be $5,500 in the Year of Assessment 2022.

Parent Relief/Handicapped Parent Relief
Source: IRAS

 

Claiming Parent Relief/ Handicapped Parent Relief

 

E-Filing

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

1st Time
  1. Login 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 Go to “Parent/ Handicapped Parent”.
  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 and select “Not Claiming” if you wish to withdraw your claim.

Source: IRAS

 

Paper Filing

1st Time Form B1 & B

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

●     Complete the particulars of your dependant(s) in Appendix 2.

Subsequent Claim Form B1 & B

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

Source: IRAS

 

First-time Handicapped Parent Relief claims

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

 

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

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

 

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

Source: IRAS

 

You will no longer qualify for relief if your handicapped parent recovers from his/her condition. This means that a withdrawal of the claim from your Income Tax Return is needed if the relief has been auto-included for you as per your previous year’s assessment.

 

Amending claim for Parent Relief/ Handicapped Parent

In the event, you forget to claim or need to make amendments to your claim for Parent Relief/ Handicapped Parent, 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, identification number (NRIC/FIN), residential address, and date of birth of your dependant;
  3. your confirmation that the dependant’s annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for handicapped dependant); and
  4. your confirmation that you have met the qualifying conditions.

 

If it is your first-time claiming Handicapped Brother/Sister Relief

If this is your first time claiming this relief, you will have to 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, identification number (NRIC/FIN), residential address, and date of birth of your dependant;
  3. your confirmation that the dependant’s annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for handicapped dependant); and
  4. 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 dependant.

 

In the case of sharing or transferring the relief to someone else

You and the person you wish to share or transfer the relief to will have to file an amendment using the “Objection to Assessment” digital service at myTax Portal within 30 days from the date of the tax bills.

If you are not able to use the digital service, you may email IRAS:

  1. your request to revise the relief;
  2. the name, identification number (NRIC/FIN), residential address, and date of birth of your mother;
  3. the confirmation that your mother’s annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for handicapped dependants); and
  4. the confirmation that the other person has met the qualifying conditions.

 

We are here to help!

The Parent Relief/ Handicapped Parent Relief recognises your filial piety to your loved ones. If you still have any unanswered questions, we are here to help. Simply fill in the form below and contact us for a non-obligatory consultation now!

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