Qualifying for relief
To claim Spouse Relief for the Year of Assessment 2024, you must satisfy all these conditions in 2023:
1. Your spouse was living with/supported by you; and
2. ^Your spouse did not have an annual income* of more than $4,000# in year 2023.
^The condition will not be applicable if you will wish to claim for Spouse Relief (Disability) and the dependant is physically disabled or mentally impaired.
Legally separated spouses
If you are legally separated from your spouse, you may claim this relief if you have made maintenance payments under a Court Order or Deed of Separation.
Divorced spouses
Divorced taxpayers who pay alimony to their former spouses are not eligible to claim this relief.
Amount of relief
Spouse Relief | Spouse Relief (Disability) | Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation |
---|---|---|
$2,000 | $5,500 | Lower of:
|
Other relief claims on your spouse
If you are claiming for Spouse Relief/Spouse Relief (Disability), no other claimant is allowed to claim the following on your spouse:
Example 1: Claiming Spouse Relief and Parent Relief on the same dependant
Mrs Soh has supported her husband and is eligible to claim Spouse Relief.
Their child, Kylie, has also supported her father and is also eligible to claim Parent Relief.
If Mrs Soh has claimed Spouse Relief, Kylie would not be able to claim for Parent Relief in the same Year of Assessment.
How to claim
e-Filing
Is this the first time you are claiming the relief?
Yes | No |
---|---|
| If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year. Follow the steps on the left and select “Not Claiming” if you wish to withdraw your claim. |
Paper filing
Is this the first time you are claiming the relief?
Yes | No |
---|---|
Form B1 & B
| Form B1 & B Complete the item on “Spouse/Spouse Relief (Disability)”. |
First-time Spouse Relief (Disability) claims
Spouse Relief (Disability) may be allowed if:
S/N | Eligibility | Details |
---|---|---|
1. | The doctor certifies that your spouse requires assistance in any one of the 6 Activities of Daily Living for physical disability*; or * (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility | Making first-time claim If you are claiming Spouse Relief (Disability) for the first time, please email us the:
|
2. | The doctor certifies that your spouse is impaired in any one of the 3 areas of activities for mental impairment^. ^ (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work |
FAQs
I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Spouse Relief/Spouse Relief (Disability)?
1. If you e-Filed your Income Tax Return
Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
2. If you filed a paper Income Tax Return or are unable to re-file online
Please email us:
a. your request to claim or revise the relief;
b. the name and identification number (NRIC/FIN) of your spouse; and
c. your confirmation that you have met the qualifying conditions.
3. First-time Spouse Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Spouse Relief/Spouse Relief (Disability)?
Please file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of your tax bill.
If you are unable to use the digital service, you may email us:
- your request to claim or revise the relief;
- the name and identification number (NRIC/FIN) of your spouse; and
- your confirmation that you have met the qualifying conditions.
You may also withdraw your relief by emailing us:
- your request to withdraw the relief; and
- the name and identification number (NRIC/FIN) of your spouse.
First-time Spouse Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.