The following conditions apply to claims for Parent / Handicapped Parent Relief:
a. Dependant(s) must be at least 55 years old, or physically or mentally handicapped in the year 2010 (please give details of handicap); and
b. Dependant(s) must be living in Singapore in the year 2010; and
c. Dependant(s) lived in your household. If the dependant lived in a separate household in Singapore in the year 2010, you must incur $2,000 or more in supporting him/her; and
d. Dependant(s) did not have an income (including tax exempt income e.g. bank interest, dividend, pension and etc) of more than $4,000 (for non-handicapped aged parent)in the year 2010.
You can claim either Parent Relief or Handicapped Parent Relief but not both, in respect of the same dependant, up to a maximum of 2 dependants. The amount of relief cannot be shared among your siblings who may wish to claim for the same parent.
If you have claimed this relief, no other person is allowed to claim other relief except Grandparent Caregiver Relief on the same dependant(s).
