This section of income relief recognises both male and female taxpayers who have supported their spouses.
To claim this relief, you must satisfy the following conditions:
To claim this relief you must be:
Effective YA 2012, taxpayers who are divorced and paying alimony to their former spouses, cannot claim this relief.
Year of Assessment (YA) | Spouse Relief | Handicapped Spouse Relief |
Effective YA 2015 | $2,000 | $5,500 |
Prior to YA 2015 | $2,000 | $3,500 |
Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation may claim the lower of:
When you claim Spouse Relief / Handicapped Spouse Relief, none of your children or their spouses are allowed to claim parent/ handicapped parent relief (except grandparent caregiver relief) on your spouse.
So in short if you claimed Spouse Relief on your husband for YA 2016. None of your children can claim Parent Relief on your husband for YA 2016.
When you claim Handicapped Spouse Relief, none of the siblings or sibling’s in-law are allowed to claim handicapped Sibling relief on your spouse.
If you are claiming Handicapped Spouse Relief for the first time you will need to complete and submit the handicapped related tax relief form on the IRAS website.
Handicapped Spouse Relief may be allowed if: