Income declaration in Form T
You must declare income earned in the preceding calendar year arising from:
- Assets left behind by a deceased person, beginning 1 day after the date of death; or
- Assets held under a private trust/settlement.
Obtain Form T (for new estate or trust)
For a new estate or trust, the legal personal representative (LPR) or trustee has to provide information on the estate or trust via FormSG to obtain a Tax Reference Number (Tax Ref No.).
You cannot file a Form T return without an assigned Tax Ref No.
Submit Form T
If you have been issued with a Tax Ref No., you should receive a physical notification letter to inform you of the need to file Form T by 15 Mar each year. If you do not receive the notification letter, you are still required to file the tax return.
You may file the tax returns online via https://go.gov.sg/formtya2025 (requires Singpass authentication). Physical copy of Form T is no longer issued.
If you are unable to file the tax return online, please download the softcopy excel version of the form and follow the instructions within the excel version to submit the completed Form T. Please complete and submit the Form T by 15 Apr.
FAQs
IRAS will stop sending Forms T to the executor/administrator/trustee when all income producing assets of the estate are no longer registered in the name of the deceased or held in trust for the beneficiaries.
If you have received Form T in your capacity as the LPR (administrator/executor) or trustee of the estate, you must declare the whole amount of the estate's taxable income from all sources under the Form T.
For your personal share of the estate's income in your capacity as beneficiary, you must declare it in your Form B/B1 under 'Other Income'.
A Form T has to be filed for income derived by the LPR/trustee up to the date the income source ceased.