Spouse / Handicapped spouse relief

This section of income relief recognises both male and female taxpayers who have supported their spouses.

Qualifying for Relief

To claim this relief, you must satisfy the following conditions:

• Your spouse is living with or is supported by you
• Your spouse does not have an annual income exceeding $4,000 in the previous year. This condition does not apply to handicapped spouses.

Annual income includes the following:

• Taxable income (e.g. trade, employment, rental and SRS withdrawals)
• Tax exempt income (e.g. bank interest, dividends and pensions)
• Foreign-sourced income (regardless of whether it has been remitted to Singapore).

Legally Separated Spouses

To claim this relief you must be:

• Legally separated from your spouse
• Making maintenance payments under a Court Order or Deed of Separation.

Divorced Spouses

Effective YA 2012, taxpayers who are divorced and paying alimony to their former spouses, cannot claim this relief.

Amount of 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

Amount of Relief for Legally Separated Spouse

Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation may claim the lower of:

• Maintenance payments paid in the previous year
• $2,000 for wife
• $5,500 for handicapped wife.

Other Reliefs Claimed on Your Spouse

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.

First-Time Handicapped Spouse Relief Claims

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

Handicapped Spouse Relief may be allowed if:

• The doctor certifies that your spouse requires assistance in any one of the six Activities of Daily Living for a physical handicap
• The doctor certifies that your spouse is impaired in any one of the three areas of activities for a mental handicap.

• Employment Income
• Employment Expenses
• Net Employment Income
• Trade, Business, Profession or Vocation
• Dividends
• Interest
• Rent from property
• Claim for Rental Expenses Simplified
• Royalty, Charge, Estate/Trust Income
• Gains or Profits of an Income Nature
• Total Income
• Approved Donations
• Assessable Income
• Earned income relief
• Spouse/handicapped spouse relief
• Qualifying/handicapped child relief
• Working mother's child relief
• Parent/handicapped parent relief
• Grandparent caregiver relief
• Handicapped brother/sister relief
• CPF/provident Fund relief
• Life Insurance relief
• Course fees relief
• Foreign maid levy relief
• CPF cash top-up relief (self, dependant and Medisave account)
• Supplementary Retirement Scheme (SRS) relief
• NSman(Self/wife/parent) relief
• Chargeable Income
• Tax Payable on Chargeable Income
• Personal Income Tax Rebate
• Tax Payable after Personal Income Tax Rebate
• Parenthood Tax Rebate
• Net Tax Payable