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Handicapped Brother/Sister Relief

Parenting Tax Relief: Handicapped Brother/Sister Relief

Last Updated on October 20, 2022 by Parentology

Reliefs that are given by caring for your Handicapped Sibling

In Singapore, individuals’ efforts are recognised when it comes to supporting their families. The Handicapped Brother/Sister Relief acknowledge individuals who have been supporting their siblings and siblings-in-law with certain disabilities. If you have been doing so, this article shares everything you need to know about this relief and the conditions to be qualified for it.

 

Qualifying for the relief

To qualify for the Handicapped Brother/Sister Relief in the Year of Assessment 2022, you will have to support your siblings or siblings-in-law and satisfy all the conditions below in 2021:

S/N Qualifying Conditions
1 The dependant was living with you in the same household in Singapore.

 

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

2 The dependant is physically^ or mentally disabled#.

 

^ Physical handicap – The doctor certifies that your brother/sister requires assistance in any one of the following 6 Activities of Daily Living: (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility

 

# Mental handicap – The doctor certifies that your brother/sister is impaired in any one of the following 3 areas of activities: (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work

Source: IRAS

 

The relief can only be claimed by one person. If someone in your family has claimed any other reliefs on the same sibling or sibling-in-law, you will not be eligible even if you fulfil the conditions above.

 

Amount of relief

The amount of relief you are entitled to is $5,500 for each handicapped sibling or sibling-in-law. In the case that other claimants supported the same individual, you will have to share this relief based on an agreed apportionment.

You will no longer qualify for relief once your handicapped brother/sister 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.

 

Claiming Handicapped brother/ sister relief by e-Filing and Paper filing

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

 

E-Filing

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 “Handicap Brother/ Sister”.
  6. Click “Update” and enter your claim.
  7. Email IRAS the completed Handicapped-Related Tax Relief form
Subsequent Claim If the relief was allowed to you last year, the amount will be pre-filled and granted to you automatically this year.

Source: IRAS

 

Paper Filing

1st Time Form B1 & B

●     Complete the item on “Handicapped Brother/Sister Relief”.

●     Complete the particulars of your sibling/sibling-in-law in Appendix 2.

●     Email us the completed Handicapped-Related Tax Relief form

Subsequent Claim Form B1 & B

Complete the item on “Handicapped Brother/Sister Relief”.

Source: IRAS

 

Amending claim for Handicapped Brother/Sister Relief

In the event, you forget to claim or need to make amendments to your claim for Handicapped Brother/Sister 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 of your handicapped sibling/sibling-in-law;
  3. the amount of relief that you wish to claim or revise; and
  4. your confirmation that you have met the qualifying conditions.

 

If it is the 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 and identification number of your handicapped sibling/sibling-in-law;
  3. the amount of relief that you wish to claim or revise; 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 of your handicapped sibling/sibling-in-law.

 

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

To share or transfer the relief to someone else, you and the person 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 and identification number of your handicapped sister;
  3. the amount of relief that you wish to withdraw/your brother wishes to claim; and
  4. the confirmation that your brother has met the qualifying conditions.

 

We are here to help!

It is commendable to support your family no matter the circumstances, and some may argue that it is just unconditional love. Either way, alleviating financial expenses can go a long way.

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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