Handicapped Brother/Sister Relief

If you have financially supported and taken care of a physically or mentally handicapped brother/sister or brother/sister-in-law in the year 2017, you can claim income tax relief in the assessment year 2018. You will get a relief of S$5,500 for each physically or mentally handicapped sibling or sibling-in-law. If you were taking care of the same person together with others, you may all share this relief based on the arranged apportionment.

Qualifing Conditions for Handicapped Brother/Sister Relief

You can make a claim for this relief if you have fulfilled the following conditions:

  • If your dependant sibling/sibling-in-law stayed with you in Singapore on a permanent basis, except for temporary absences during the year 2017.
  • If the dependant is a foreign national and he/she has stayed with you in Singapore for a period of at least eight months in 2017.

You cannot claim for a relief if some other individual made a claim on the same sibling-in-law or sibling. For instance, if your parent claimed a handicapped relief on your sibling, you and your other brothers and sisters will not be eligible to make a claim for Handicapped Brother/Sister Relief.

How Can You Make an Online Claim?

If you are making an online claim for the first time, you will have to take the following steps:

  1. Use your SingPass or your IRAS PIN log in to myTax Portal.
  2. Click on Individuals and then on “File Form B/B1”.
  3. Choose “Edit My Tax Form”.
  4. Choose “Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Navigate to “Handicap Brother/Sister”.
  6. Click on “Update” and input your claim.

If you have received the relief in the preceding year, it will be pre-filled and given to you this year automatically. If you wish to make any changes to your relief, go to "Handicap Brother/Sister", click on "Update" and make changes to your claim.

How Can You Make an Offline Claim?

If you are not comfortable making an online claim, you also have the option of filing a paper claim. If you are making a claim for the first time, you will have to take the following steps:

  1. Fill in the item 6(e) on page 2 of Form B1 or on page 3 of Form B.
  2. Enter the details of your sister or brother/-in-law in Appendix 2 of Form B1 or Form B.

If you have received the relief in the preceding year, you just have to complete item 6(e) on both Form B1 (page 2) or B (page 3).

Things to Do if You Forget to Make a Claim Before Filing Tax Returns

If you have filed your tax returns online before making a claim for Handicapped Brother/Sister Relief, you can re-file within two weeks of your earlier submission. However, you can re-file your tax returns only once. At the time of refiling make sure you include all your expenses, income details, relief claims, and donations wherever applicable. When your refiling process is completed successfully, your new returns will supersede the previous returns.

If you filed your tax returns manually using hard copies of your documents, you will have to send an email to IRAS stating the following:

  • You fulfil all the qualifying conditions.
  • The relief amount that you wish to revise or claim.
  • The identification number and name of your handicapped sibling/sibling-in-law.
  • Your request to revise or claim the relief.

Things to Do if You Want to Let Your Sibling Claim the Relief After You Have Received Your Tax Bill

You and your sibling should send an objection to IRAS within 30 days from the date of the tax bill through “Objection to Assessment” e-Service in myTax portal. If you are not able to use the e-Service, you can send an email to IRAS stating the following:

  • Your sibling has met the qualifying conditions.
  • The relief amount that you wish to withdraw/the relief amount your sibling wishes to claim.
  • The identification number and name of your handicapped sibling.
  • Your request to revise the relief.

Things to Do if You Want to Withdraw Your Claim Because the Relief Amount on Your Tax Bill is Incorrect

If there are any discrepancies in the amount of relief amount on your bill, make sure you file an objection within 30 days from the date of receiving the tax bill through “Objection to Assessment” e-Service in myTax portal. If you aren’t able to use the e-Service, you can send an email to IRAS stating the following:

  • You fulfil all the qualifying conditions.
  • The relief amount that you wish to revise or claim.
  • The identification number and name of your handicapped sibling/sibling-in-law.
  • Your request to change or claim the relief.

You also have the option of withdrawing the relief by sending an email stating the following:

  • The identification number and name of your handicapped sibling/sibling-in-law.
  • Your request to withdraw the relief for the year 2018.

If you are making a Handicapped Brother/Sister Relief claim on your brother/sister for the first time, you must complete and send the Handicapped-Related Tax Relief form by email. If you have any more queries, you can call the IRAS hotline numbers.


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