Qualifying Child Relief (QCR)/ Child Relief (Disability)

Mr Tan's daughter, Bernice was 18 years old and a full-time student in 2024. She did some part time work from Feb to Aug 2024 and earned an employment income of $9,000 for that period.

Mr Tan will not be eligible to claim for QCR in respect of Bernice in Year of Assessment 2025 as her income for 2024 exceeded $8,000.

Mr and Mrs Koh have a son, Andy, who completed his NS in Mar 2024 and commenced his full-time university studies in Jul 2024. Andy’s allowance from NS was $3,000 and he did not derive any other income in 2024.

Mr and Mrs Koh may claim for QCR in Year of Assessment 2025 as Andy was studying full-time in 2024 and did not have an annual income exceeding $8,000.

Mr and Mrs Ow have a child with disability and they have agreed to share the Child Relief (Disability) of $7,500.

Based on their agreed apportionment, Mr Ow and Mrs Ow will claim $3,500 and $4,000 respectively.

Mr and Mrs Lim have an only child, Hilary, who was 10 years old in 2024. Mrs Lim has an earned income of $320,000 for that year.

They decided that Mr Lim would claim the full amount of QCR of $4,000.

For Year of Assessment 2025:

Mr and Mrs Chen's first child was born in 2024. Mrs Chen was working and had an earned income of $80,000 for that year.

They decided that Mrs Chen would claim the full amount of QCR of $4,000.

Mr and Mrs Chen are Singapore tax residents for Year of Assessment 2025 and also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally (i.e. $2,500 each).

Mrs Chen's tax computation for Year of Assessment 2025 is as follows:

Computation of Mrs Chen's tax payable for Year of Assessment 2025

Please provide the full professional/psychological report in respect of your child that:

1. States clearly the specific disability, as diagnosed by qualified professionals*;
2. Is current (i.e. within 3 years from the date of request for Child Relief (Disability));
3. Provides relevant information pertaining to medical, developmental and educational history;
4. Describes the comprehensive testing and techniques used to arrive at the diagnosis, including evaluation dates and test results with subtest scores from measures such as cognitive ability, academic achievement, and information processing;
5. Describes the functional limitations supported by the test results; and
6. Describes the current educational placement of the child.

*Notes:

1. Qualified professionals include educational psychologists, child/clinical psychologists, paediatricians and psychiatrists.
2. The information may be shared with other relevant government agencies or statutory boards for the purpose of verifying the accuracy and validity of the information provided.

The outcome of the request may take up to 2 months from the date in which the full and complete documentation is submitted. If more time is needed for the review, we will update you.

The decision made will be final and no further appeal will be considered unless new or additional information is submitted (e.g. a new or additional psychological/medical report providing additional details).

1. If you e-Filed your Income Tax Return

You may re-file once by 18 Apr. 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 file an amendment upon receiving your Tax Bill for the current Year of Assessment. You may file the amendment via the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your Income Tax bill.

3. First-time Child Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Child Relief (Disability) claims”.

Please file an amendment using the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill.

First-time Child Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Child Relief (Disability) claims”.

You and your husband should file an amendment using the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your respective tax bills.