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chakach LV6
发表于 31-1-2012 17:38:23
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'Parent/handicapped parent relief' is a relief to promote filial piety and provide recognition to individuals supporting their parents/handicapped parents in Singapore.
Who can claim
You may claim this relief if you supported your or your spouse's parents, grandparents and great grandparents in the previous year.
You must satisfy ALL of the following conditions:
The dependant must be living in Singapore in the previous year
The dependant lived in your household. If the dependant lived in a separate household in Singapore in the previous year, you must incur $2,000 or more in supporting him/her
The dependant is 55 years of age or above in the previous year. If not, he/she must be physically or mentally disabled
The dependant does not have income exceeding $4,000 in the previous year ($2,000 prior to YA 2010) Income includes taxable income (e.g. trade, employment and rental), tax exempt income (e.g. bank interest, dividends and pensions) and foreign-sourced income (regardless of whether it has been remitted to Singapore). The income criterion does not apply for handicapped dependants from the YA 2010.
No one else is claiming this relief or any other relief except grandparent caregiver relief on the dependant.
Only female taxpayers (subject to qualifying conditions) can claim both parent relief and grandparent caregiver relief. Where the parent is handicapped, the female taxpayer can claim the handicapped parent relief (which has a higher amount compared to parent relief) and grandparent caregiver relief on the same dependant if the handicapped dependant is able to perform some caregiving activities.
How much you can claim
You can claim 'parent relief' or 'handicapped parent relief' for up to 2 dependants.
The amount of relief for each dependant is as follows:
YA2009 and before From YA 2010 onwards
Staying with parents Not staying with parents Staying with parents Not staying with parents
Parent relief $5,000 $3,500 $7,000 $4,500
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