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.
Effective YA 2012, taxpayers who are divorced and paying alimony to their former spouses, cannot claim this relief.
Year of Assessment (YA)
Handicapped Spouse Relief
Effective YA 2015
Prior to YA 2015
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.
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