Child Relief & Handicapped Child Relief Schemes


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.

How can I qualify for HCR/QCR?

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:

  • The income on which you can be taxed like trade, National Service Allowance, employment, and rental.
  • The income which is not taxable includes dividends, pensions, and bank interest.
  • Income from attachment and internship.
  • Income that has been sourced from a foreign land, irrespective of its remittance to Singapore.

Scholarships, grants and similar payments are not included in your child’s income.

Defining child order for QCR and HCR

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.

Relief amount for QCR and HCR

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.

Can I claim additional reliefs on the child?

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.

Can I share reliefs on the 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.

How do I claim through e-filing?

If you are claiming for the first time through e-filing, then you need to follow the below steps:

  • Visit myTax Portal and sign in with your IRAS PIN or SingPass.
  • Click on the ‘Individuals’ tab, then select “File Form B/B1” tab.
  • Click on “Edit My Tax Form”.
  • Scroll to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  • Click on “Child”.
  • Select “Update” and fill your claim details.

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.

How do I claim through paper filing?

If you are claiming for the first time through paper filing, then you need to follow the below steps:

Form B1:

  • Fill item 6 (b) on page 2 of Form B1:
    • Below the column “Claim Type”, type Q to select QCR or H to select HCR.
    • Type the amount you want to claim.
  • Fill in the details of your child in Appendix 2 of form B1.

Form B:

  • Fill item 6 (b) on page 3 of Form B:
    • Under the column “Claim Type”, type Q to select QCR or H to select HCR.
    • Type the amount you want to claim.
  • Fill in the details of your child in Appendix 2 of form B.

If you have claimed last year through paper filing, then you need to follow the below steps:

Form B1:

  • Fill item 6 (b) on page 2 of Form B1

Form B:

  • Fill item 6 (b) on page 3 of Form B

Claim for HCR

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:

  • You have a doctor’s certificate stating that your child needs assistance for physical handicap.
  • The doctor certifies that your child is impaired and needs assistance for mental handicap.
  • Your child has been recommended by a doctor to attend a Special Education (SPED) school, in which case you will have to submit a copy of the medical report certifying that your child is attending or will attend SPED school.

HCR claim for child in Non-Special Education School

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:

  • Mentions the specific disability of your child by qualified professionals.
  • Is within three years from the date of application for HCR.
  • Provides relevant information about medical and development history.
  • Describes the complete testing and techniques used to arrive at the diagnosis.
  • Mentions the limitations supported by the test results.
  • Indicates the current educational progress of the child.

reTH65gcmBgCJ7k
This Page is BLOCKED as it is using Iframes.