Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR) are reliefs given to acknowledge the hard work of families in taking care of their children.
You can claim HCR/QCR for YA (year of assessment) 2018 if you are a parent with an unmarried child. In order to claim for these reliefs, the child must satisfy the following criteria:
|Conditions to qualify||QCR||HCR|
|If the child is legally adopted/a step-child/born to you and your legal partner or your ex-spouse||Qualifies||Qualifies|
|If the child is below 16 years of age or studying at any educational institutions at any time in 2017||Qualifies||Not Applicable|
|If the child has not earned a yearly income of more than $4,000 in 2017||Qualifies||Not Applicable|
|If the child is physically or mentally unsound||N.A.||Qualifies|
Yearly income includes the following:
Scholarships, grants and similar payments are not included in your child’s income.
The order of the child in your family is on the basis of the following:
|If the child is born to you and your legal partner or ex-spouse before your marriage to your spouse or ex-spouse||On the basis of the date of matrimony.|
|If the child is born to you and your spouse/ex-spouse after your marriage to your spouse/ex-spouse||On the basis of the date of birth mentioned on the child’s birth certificate.|
|If the child is legally adopted||On the basis of the date of legal adoption mentioned on the child’s adoption papers.|
|For a step-child||On the basis of the date of birth mentioned on the child’s birth certificate.|
Please note – A stillborn child is not taken into consideration while determining child order, but a deceased child is. A stillborn child will have no birth record.
|Year of Assessment (YA)||HCR||QCR|
|2015||S$7,500 for each child||S$4,000 for each child|
|2009-2014||S$5,500 for each child||S$4,000 for each child|
|WMCR + QCR/HCR is stopped at S$50,000 for each child|
Please Note – Irrespective of whether the reliefs are claimed by either of the parents, QCR/HCR will be allowed first. Working Mother’s Child Relief (WMCR) will be limited to the leftover balance.
Either HCR or QCR can be claimed on the same child. If you are an employed mother and have satisfied all the conditions for Working Mother’s Child Relief (WMCR), you can claim WMCR and HCR/QCR on the same child.
Sharing the QCR/HCR reliefs on the same child is possible with your spouse or ex-spouse based on a mutually agreed allotment. If you share the QCR or HCR with your legal partner or ex-spouse, the sum total of the claims cannot go beyond S$4,000 for QCR and S$7,500 for HCR, per child.
If you are claiming for the first time through e-filing, then you need to follow the below steps:
If you have already claimed your relief last year, then the e-filing form will be pre-populated and given to you this year. In case if you need to make changes on the form, visit the “Child” section, select “Update”, and edit the details.
If you are claiming for the first time through paper filing, then you need to follow the below steps:
If you have claimed last year through paper filing, then you need to follow the below steps:
If you are claiming Handicapped Child Relief (HCR) for the first time, then you are required to complete and submit the Handicapped-Related Tax Relief Form by email.
Terms and conditions:
HCR is allowed if:
If your child is not going to an SPED school, yet requires special educational attention for functional deficiencies, then you may apply for this claim. IRAS will then review the request on a case-by-case basis.
To enable the IRAS to approve your request, you need to send a full professional or psychological report which: