Spouse Relief/Handicapped Spouse Relief
The Spouse Relief and the Handicapped Spouse Relief is extended to a taxpayer who has supported his/her spouse. In order to claim for this relief, you need to meet certain eligibility criteria. You can claim for this relief either by e-filing or via paper filing.
Let’s Look at the Qualifying Conditions
- You were either residing with/supporting your spouse last year.
- The annual income of your spouse wasn’t more than S$4,000 for the last year. This criterion isn’t applicable for handicapped spouses.
- Here, annual income comprises:
- Taxable income such as trade, rental, employment, and SRS withdrawals.
- Income exempted from taxation such as bank interest, pensions, and dividends.
- Foreign-sourced income (irrespective of whether the income was sent back to Singapore or not).
For a Divorced Spouse
Starting from the 2012 Year of Assessment, a divorced taxpayer who is paying alimony to his or her former spouse isn’t eligible to make this relief claim.
For a Legally Separated Spouse
To make a relief claim you should be:
- Separated (legally) from your partner.
- Maintenance payments were made by you under a Deed of Separation/Court Order.
|YA (Year of Assessment)
||Handicapped Spouse Relief
|Effective 2015 YA
|Before 2015 YA
Relief Amount for a Lawfully Separated Spouse
In case you are legally separated from your spouse and have been asked to make a maintenance payment under a Deed of Separation or Court Order, you might be able to claim a lower amount of:
- Maintenance payments that were made in the prior year (or).
- S$2,000 and S$5,500 for wife/handicapped wife respectively.
Claim Procedure (paper filing)
|When it’s your first relief claim
- Fill in item 6(a) on page 2 and 3 of Form B1 and Form B respectively.
- Input the spousal details in Appendix 2 of Form B1 or Form B.
|When a relief claim has been submitted in the past
- Input the required information for item 6(a) on page 3 or 2 of Form B/Form B1, respectively.
Claim Procedure (e-filing)
|If it is your first relief claim
- Log into the “myTax Portal” via your IRAS PIN or SingPass.
- Select “File Form B/B1” under the “Individuals” tab.
- Opt for “Edit My Tax Form”.
- Browse to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
- Select “Spouse/Handicapped Spouse”.
- Choose to “Update” and input your claim details.
|If you’ve made a relief claim already
- If you were approved with the relief in the last year, the details for your relief claim will not only be pre-populated but your relief will also be approved automatically for this year.
- In case you want to pull back your claim, you will need to navigate to “Spouse/Handicapped Spouse”, click on “Update” and then opt for "Not Claiming".
When the Handicapped Spouse Relief Claim is Being Made for the First Time
You need to submit the completed Handicapped-Related Tax Relief form via email. The Handicapped Spouse Relief will be granted under the following circumstances:
- The doctor has certified that your partner needs help with any one of the 6 Activities of Daily Living because he or she is physically handicapped.
- The doctor has certified that your partner is impaired in any 1 of the 3 areas of activities for mental handicap.
What About Other Relief Claims That Were Made on Your Partner?
When you make either of the relief claims (Spouse Relief or Handicapped Spouse Relief), neither your children nor their spouses will be permitted to make the Parent/Handicapped Parent Relief claim on your spouse. This doesn’t include the Grandparent Caregiver Relief.
Let’s assume you made a Spouse Relief claim on your partner (wife) for the Year of Assessment 2017. Your children cannot make a claim on your wife for the YA 2017.
Similarly, when you make a claim for Handicapped Spouse Relief, neither the siblings nor the siblings-in-law will be permitted to make a Handicapped Sibling Relief claim on your partner.
In addition to the Spouse Relief/Handicapped Spouse Relief, IRAS offers several other reliefs to the tax residents of Singapore. To name a few - Earned Income Relief, Grandparent Caregiver Relief, Handicapped Brother/Sister Relief, and more.