Do i have to claim a dependent

Parent Relief/Handicapped Parent Relief is given to promote filial piety and recognise individuals who are supporting their parents, grandparents, parents-in-law or grandparents-in-law in Singapore.

Qualifying for relief

You may claim this relief for the Year of Assessment 2022 if you have supported the following dependants in 2021:

• Parents
• Grandparents
• Parents-in-law
• Grandparents-in-law

To claim Parent Relief/Handicapped Parent Relief for Year of Assessment 2022, you must satisfy all these conditions in 2021:

Parent Relief/Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief) on the same dependant.

Amount of relief

Number of dependants to claim

You may claim Parent Relief/Handicapped Parent Relief for up to 2 dependants.

Other relief claims on your dependant

If you are claiming for Parent Relief/Handicapped Parent Relief, no other claimant will be allowed to claim the following on the same dependant:

• Spouse Relief/Handicapped Spouse Relief
• Handicapped Brother/Sister Relief

If you are a working mother who is married, divorced or widowed, you may claim Parent Relief/Handicapped Parent Relief and Grandparent Caregiver Relief on the same dependant, provided that you have satisfied the qualifying conditions.

Claiming relief on a deceased parent

You may still claim the full amount of relief in the Year of Assessment 2022 even when the dependant has passed away in the previous year (2021), provided you have satisfied all the qualifying conditions.

However, 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

If more than one individual is maintaining the same dependant and meets the qualifying conditions, the Parent Relief may be shared between the claimants based on an agreed apportionment.

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. 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.

If 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.

How to claim

e-Filing

Is this the first time you are claiming the relief?

Paper filing

Is this the first time you are claiming the relief?

First-time Handicapped Parent Relief claims

Handicapped Parent Relief may be allowed if:

If you no longer satisfy the conditions for Handicapped Parent Relief (e.g. your dependant recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous year’s assessment.

FAQs

1. If you e-Filed your Income Tax Return

Please 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.

2. If you filed a paper Income Tax Return or are unable to re-file online

Please email us:

a. your request to claim or revise the relief;

b. the name, identification number (NRIC/FIN), residential address and date of birth of your dependant;

c. 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

d. your confirmation that you have met the qualifying conditions.

3. First-time Handicapped Parent Relief claims

If you are claiming this relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).