Extracted from IRAS website
To claim Parent Relief / Handicapped Parent Relief for YA 2019, you must satisfy all the conditions below:
The dependant was living in Singapore* in 2018.
"Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2018. In the case of a foreign dependant: generally, if he/ she stayed in Singapore for a period of at least 8 months in 2018, he/ she will be regarded as living in Singapore.
The dependant was living in your household. If the dependant lived in a separate household in Singapore in 2018, you must have incurred $2,000 or more in supporting him/her in that year.
The dependant was 55 years of age or above in 2018. If not, he/she must have been physically or mentally disabled.
The dependant did not have an annual income exceeding $4,000 in 2018. This income threshold is not applicable for handicapped dependants.
*Annual income includes the following:
a. taxable income (e.g. trade, employment, rental and SRS withdrawals);
b. tax exempt income (e.g. bank interest, dividends and pensions); and
c. foreign-sourced income (regardless of whether it has been remitted to Singapore).
From YA 2015 onwards, Parent Relief / Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief ) on the same dependant.
Extracted from IRAS website
To claim Parent Relief / Handicapped Parent Relief for YA 2019, you must satisfy all the conditions below:
The dependant was living in Singapore* in 2018.
"Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2018. In the case of a foreign dependant: generally, if he/ she stayed in Singapore for a period of at least 8 months in 2018, he/ she will be regarded as living in Singapore.
The dependant was living in your household. If the dependant lived in a separate household in Singapore in 2018, you must have incurred $2,000 or more in supporting him/her in that year.
The dependant was 55 years of age or above in 2018. If not, he/she must have been physically or mentally disabled.
The dependant did not have an annual income exceeding $4,000 in 2018. This income threshold is not applicable for handicapped dependants.
*Annual income includes the following:
a. taxable income (e.g. trade, employment, rental and SRS withdrawals);
b. tax exempt income (e.g. bank interest, dividends and pensions); and
c. foreign-sourced income (regardless of whether it has been remitted to Singapore).
From YA 2015 onwards, Parent Relief / Handicapped Parent Relief may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief ) on the same dependant.