individual income tax filing guide for tax ... 100/2016/c/a individual income tax filing guide for...

IRIN 100/2016/C/A

INDIVIDUAL INCOME TAX

FILING GUIDE FOR TAX RESIDENT

(FORM B1)

e-File now at mytax.iras.gov.sg with your SingPass/IRAS PIN.

Please send in your completed form by 15 April 2016.

Filing is compulsory if you have received a notification to file.

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Contents Page

Enclosures 1Tax Changes for the Year of Assessment (YA) 2016 1How to Complete of Form B1 1Important Notes 2Payment through GIRO 3Explanatory Notes for Items on Page 2 of Form B1 3

Section A[1] Employment 3[2] Employment Expenses 4[3] Other Income 4

(1) Trade, Business, Profession or Vocation 4(2) Rent from Property 4(3) Royalty 6(4) Charge 6(5) Estate/Trust Income 6(6) Interest 6(7)GainsorProfitsofanIncomeNatureNotIncludedUnderTheAboveCategories 6(8) Total 6(9) Income Not Previously Reported 6

Section B[5] Donations 7[6] Reliefs 7

- Earned Income Relief (EIR) 7- CPFCashTop-Up 7- Supplementary Retirement Scheme (SRS) 8- NSman Relief (for NSman, wife or parent of NSman) 8- Spouse Relief 9- Handicapped Spouse Relief 9- Child Relief 10- Parent/Handicapped Parent Relief 11- Grandparent Caregiver Relief (GCR) 12- Handicapped Brother/Sister Relief 13- Provident Fund 13- Life Insurance 14- Course Fees 14- Foreign Maid Levy (FML) 15

TransferofExcessQualifyingDeductions/RentalDeficitsbetweenSpouses 15Parenthood Tax Rebate (PTR) 16Checklist of Some Common Reliefs You Can Claim 17Working Sheet and Rates of Tax for the Year of Assessment 2016 Centre-fold

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Enclosures

• Form B1 2016 (2 pages)• Appendices 1 and 2

Appendix 1 – Statement of Other Types of IncomeComplete Appendix 1 only if you have any of the following types of income:(a) Trade, Business, Profession or Vocation; (b) Rent from Property; (c) Royalty;(d) Charge;(e) Estate/Trust Income;(f) Interest;(g) GainsorProfitsofanIncomeNatureNot Included Under The Above Categories; and/or(h) Income Not Previously Reported.

Appendix 2 – Change In Marital Status/New Claims/Changes In Claims For Personal Relief(s)Complete Appendix 2 only if: (a) there is a change in your marital status;(b) youareclaimingareliefforthefirsttime;and/or(c) the particulars relating to the relief claims for this year are different as compared to the

previous year.• Return Envelope

Tax Changes for the Year of Assessment (YA) 2016

From 1 January 2015 to 31 December 2015 ONLY:• Taxdeductionfordonationswillbeincreasedto3timesforqualifyingdonationsmade

from 1 January to 31 December 2015 to Institutions of a Public Character (IPC) and other approved recipients.

From 1 January 2015:• Propertyownerswhorentedout their residentialpropertiesmayopt toclaimdeemed

rental expenses (apart from mortgage interest) based on 15% of the gross rental income derived from the residential property in lieu of the actual amount of deductible expenses.

• Removalofthetransferofexcessqualifyingdeductions/rentaldeficitsbetweenspouses.For more information, please refer to the details given on the respective reliefs in this Guide.

How to Complete Page 2 of Form B1

(1) Do notleaveanyboxblank.Entera‘0’ifanitemisnotapplicabletoyou.(2) Do not complete Section B if you only have employment income and the amount is less

than $22,000.(3) Do not send in supporting documents such as receipts for insurance premiums, donations,

course fees, etc. together with your Form B1 unless you are asked to do so. All documents sent in will not be returned and may be destroyed.

(4) There are penalties for failing to furnish a tax return by the due date or furnishing an incorrecttaxreturn.Forclaimsonreliefs,pleaseensurethatyoumeetallthequalifyingconditions for claiming that relief.

(5) Forfailuretofileataxreturnbytheduedate,apersonmaybepunishableunderSection94oftheIncomeTaxAct,toafinenotexceeding$1,000.Inaddition,ataxpayerwhofailstofilehis/hertaxreturnforanyYAfor2yearsormoreafterthefilingduedatemayhavetopayapenaltyequaltodoubletheamountoftaxassessedforthatYAandafineofupto $1,000.


Important NotesHow to declare Employment Income?

Must you declare in Page 2 of Form B1?Yes No

Employment Income as per:Form IR8A for the year ended 31 December 2015Company A (Not participating in Auto-Inclusion Scheme)Total Employment Income as follows:Salary $ 28,500 √Bonus $ 2,100 √Others $ 1,500 √Donations e.g. CDAC $ 12 √ (3 times the amount)CPF $ 2,500 √

Form IR8A (Electronic) for the year ended 31 December 2015Company B (Participating in Auto-Inclusion Scheme)Total Employment Income as follows:Salary $ 14,975 √Bonus $ 943 √Donations e.g. CDAC $ 12 √ CPF $ 800 √

Some common reliefs you can claimReliefs How to indicate your claim on Page 2 of Form B1?

1 Spouse Relief Spouse/Handicapped Spouse Claim TypeClaim Type: (1 or 2) S$

1-Spouse Relief 2-Handicapped Spouse Relief 1 2 0 0 0 .00

2 Child ReliefExample: You wish to claim Qualifying Child Relief foryourfirstchildandyour wife wishes to claim Qualifying Child Relief for your second child and WorkingMother’sChildRelief for both children. Note: Please complete all the boxes and indicate the amount of claim.

Yourself Claim Claim IdentificationChild Type for WMCR? TypeOrder (Q or H) (Y or N) (1, 2, 3, 4 or 5) IdentificationNumber S$

1 Q N 1 T 0 2 3 4 5 6 7 A 4 0 0 0

Your Wife Claim Claim IdentificationChild Type for WMCR? TypeOrder (Q or H) (Y or N) (1, 2, 3, 4 or 5) IdentificationNumber S$

1 Q Y 1 T 0 2 3 4 5 6 7 A 02 Q Y 1 T 1 1 2 3 4 5 6 B 4 0 0 0

3 Parent ReliefExample:You wish to claim Parent Relief and your parent is staying with you.For more information, please refer to Pages 18 and 19 of this Guide.

Identification Claim Type Type (1 to 8) (1 or 2) IdentificationNumber S$

1 1 S 1 2 3 4 5 6 8 A 9 0 0 0 .00


Payment through GIRO

Sign up for GIRO to enjoy fuss-free payment of your taxes in one (yearly) GIRO deduction or up to 12 interest-free monthly instalments.You can sign up for GIRO at AXS stations (DBS/POSB customers only) or via Internet Banking (UOB,OCBC,DBS/POSBcustomersonly).YoucanalsocompletetheGIROapplicationformdownloadable from www.iras.gov.sg (Quick links > Forms > Individuals > Individuals Giro application form) or use the payment slip enclosed with your tax bill (applicable to OCBC, UOB,HSBC,DBS/POSBcustomersonly)toapply.Please refer to our website at www.iras.gov.sg for more information on GIRO.

How GIRO works?If you are paying by monthly GIRO, the GIRO instalment cycle starts in May and ends in April of the following year. If you join GIRO after May, the instalment deduction will commence once your GIRO application is approved, and end in April of the following year. Once you are on our GIRO scheme, future instalment payments for your taxes will continue in May each year to April of the following year based on a provisional amount. The amount deductedwillbebasedontheinstalmentamountasperyourpreviousyear’staxes.Whenyourtaxassessmentfortheyearisfinalised,therevisedinstalmentplanwillbesenttoyoutogether with your Notice of Assessment. Should you wish to revise your monthly deduction amount or cancel the GIRO plan anytime beforeyourtaxassessmentisfinalised,pleasecalluson1800-3568300orvisitwww.iras.gov.sg. Log in at mytax.iras.gov.sg using your SingPass/IRAS PIN and click on <myTax Mail>.

When is the monthly GIRO deduction made?The GIRO deduction from your bank account will be on the 6th of each month. If the deduction is unsuccessful, we will attempt to deduct the amount again on the 20th of the same month. If the second attempt is also not successful, this amount will be deducted together with the followingmonth’s instalment.No reminderswillbesent forunsuccessfuldeductions.YourGIRO arrangement will be cancelled if the deduction is not successful for 2 consecutive months, and you will need to pay the total outstanding tax amount immediately.

Explanatory Notes for Items on Page 2 of Form B1

Section A on Page 2 of Form B1

1 Employment

Employment Income Auto-Included in the AssessmentDo not give details of your employment income as we get this information directly from your employer. Enter a ‘0’ instead.Do not give details of your NSman pay as we get this information directly from MINDEF/ Singapore Police Force/Singapore Civil Defence Force.

Employment Income NOT Auto-Included in the AssessmentPlease send in Form IR8A/S and/or Appendix 8A/8B if the following conditions are satisfied:- Your income tax is borne by your employer; and/or- You received stock option gains; and/or- You are claiming Not Ordinarily Resident (NOR) concession.Itisarequirementtokeepproperrecordsanddocumentsoftheincome,deductionsand reliefs declared in your tax return. Please retain all your records and documents foratleast5yearsforverificationpurposes.


Points To Note:• Entertheamountofsalary,bonus,director’sfeesandothertypesofemployment

income as per your Form IR8A in items 1(a), 1(b), 1(c) and 1(d) respectively on Page 2 of Form B1.

• IfyouhavenotreceivedyourFormIR8Afromyouremployerby31March2016,you can give an estimate of your earnings for 2015. However, please send us your Form IR8A when you receive it.

• Otheremploymentincomeincludespart-timeincome,allowances,benefits-in-kind,gratuities, pension (excluding Singapore Government pension) and other taxable benefitsincashorinkindsuchasstockoptiongains,etc.

2 Employment Expenses

You can claim expenses incurred for official duties which were not reimbursed byyour employer. For example, travelling expenses (other than expenses incurred on motor cars), entertainment expenses, subscriptions paid to professional bodies, zakat fitrahandmosquebuildingfund(otherthanthosedeductedthroughyoursalaryifyouremployer is in the Auto-Inclusion Scheme for Employment Income).Please attach with your tax return a schedule of the actual expenses incurred stating the nature of expense, date and amount incurred. Please retain all receipts for verificationpurposes.Estimatesarenotacceptable.Do not enter claim for Zakat Harta payment if you are an NRIC/FIN holder who has provided the information to theMajlisUgama IslamSingapura (MUIS).Theamountwill automatically be deducted against your respective income source based on informationfromMUIS.

3 Other Income

Please complete Appendix 1 if you have any of the following types of income listed in points 3(1) to 3(9) in the year 2015:

1 Trade, Business, Profession or Vocation

Profitsfromprofession/vocationrefertoincomeearnedbyself-employedpersons,e.g. doctor, insurance/property agent, remisier, private tutor, hawker, taxi-driver, contractor,etc.(Fortrade/business,pleaseindicateUniqueEntityNumber(UEN)/Partnership Tax Reference Number in the box provided).Ifyouarecarryingonatrade,business,professionorvocation,youarerequiredtomaintain for at least 5 years, a proper set of books of accounts and other records of your business to enable us to ascertain your income and allowable business expenses readily. Receipts and other documents to substantiate claims for reliefs and expenses should also be kept for at least 5 years but need not be forwarded unlesstheyarespecificallyrequiredforverification.

2 Rent from Property

Thegrossrentisinclusiveofrentaloffurnitureandfittings.Youcanclaimexpensesincurred solely to earn the rental income during the period of tenancy such as propertytax,mortgageinterest,fireinsurance,maintenance,repairs,commissionand others.Claiming Rental Expenses

For tenanted residential property onlyFrom YA 2016, you can claim rental expenses derived from a residential property in Singapore, based on either:


(a) An amount of deemed rental expenses of 15% of the gross rent (apart from mortgage interest), subject to conditions; or

(b) The amount of actual rental expenses incurred.

A residential property does not include any property that has been given approval for any non-residential use such as that of a child care centre and workers’dormitory.

If you claim rental expenses based on the deemed rental expenses

(a) We will allow 15% of the gross rent as rental expenses (apart from mortgage interest).Youarenotrequiredtokeeprecordsoftherentalexpensesincurred;

(b) You can also claim mortgage interest incurred on the loan taken to purchase the propertyrentedout,ifany.However,youarerequiredtokeepthesupportingdocumentsrelatingtothemortgageinterestforatleast5yearsforverificationpurposes;

(c) The deemed expenses option must apply consistently to all other tenanted residential properties.

The deemed expenses option is not applicable under the following circumstances:

(a) You did not incur any deductible expense (apart from mortgage interest) in respect of the rental income derived; or

(b) You derived the rental income through a partnership in Singapore; or

(c) You derived the rental income from a property held under a trust.

If you claim rental expenses based on the actual rental expenses incurred

Please retain supporting documents such as tenancy agreements, bank mortgage statements,invoicesandreceiptsforatleast5yearsforverificationpurposes.

For tenanted non-residential property

Youcanonlyclaimtheactualrentalexpensesincurred.Youarerequiredtokeepthesupportingdocumentsforatleast5yearsforverificationpurposes.

Reporting Rental Income

If you derived rent from:

- a property which is solely or jointly owned in 2015, please provide the details including the full amount of gross rent/expenses incurred and enter your share of the net rent in the boxes provided at item 2 in Appendix 1 of Form B1.

- more than 3 solely or jointly owned properties in 2015, please provide the relevant details in a separate statement and enter your share of the total net rent in the boxes provided at item 2 in Appendix 1 of Form B1.

- rentingoutapartofyourproperty(e.g.1room),youarerequiredtoapportionthe claimable expenses incurred based on the number of rooms rented out.

Do not claim non-deductible expenses such as penalty imposed for late payment ofproperty tax,paymentofbackyear’sproperty tax,expenses(e.g.commission,advertisingandlegalcosts)incurredtosecurethefirsttenant,costofinitialpurchaseanddepreciationoffurnitureandfittings,costsofinitialrepairsandrenovations,loanrepayment, cost of additions and alterations to property.

Rentaldeficits(i.e.excessofdeductibleexpensesincurredtorentoutthepropertyover the gross rental received from that property) cannot be offset against other sources of income.

For more information on how to compute your rental income, you can refer to our Rental Calculator at www.iras.gov.sg.


3 Royalty

Royalty is the income received for the right to use copyrights, patents, trademarks, etc.Income from royalties is deemed to be derived from Singapore if:- the royalties are borne directly or indirectly by a person resident in Singapore

or a permanent establishment in Singapore; or- the royalties are deductible against any income accruing in or derived from

Singapore.For royalties received for any literary, dramatic, musical or artistic work or approved intellectual property or approved innovation, the taxable amount is the amount of the royalties remaining after allowable deductions or 10% of the gross amount, whichever is the less.

4 Charge

Charge includes the income received under a deed or an order of court. Alimony and maintenance payment received by a female individual from her ex-husband, whether paid voluntarily or under a Court Order/Deed of Separation is exempt from tax.

5 Estate/Trust Income

Estate/trust income includes any income distribution (estate income) received from an estate under administration or your share of entitlement of income (trust income) from a private trust or an estate held in trust. For estate income, please declare the income in the year you received it. For trust income, please declare yourshareof the income in theyearyouareentitled to it.Youarenot requiredto declare capital distribution and exempt income. More details are available at www.iras.gov.sg.

6 Interest

Do not declare interest received from any deposit with approved banks or licensed financecompaniesinSingaporeasitistax-exempt.However, you are required to declare interest income from deposits with non-approved banks or finance companies which are not licensed in Singapore,pawnshops, loans to companies and persons, etc. in Appendix 1.Please refer to the MAS website at https://masnetsvc.mas.gov.sg/FID.html for the listofapprovedbanksandlicensedfinancecompaniesinSingapore.

7 Gains or Profits of an Income Nature Not Included Under The Above Categories

Theseincludeanyincomewhichdoesnotfallwithinanyoftheotherclassificationsof income stated above. An example is the dividend received from NTUCHealthcareCo-operativeLtd(excludingNTUCFairpriceCo-operativeandNTUCIncome Insurance Co-operative Ltd which are auto-included).

8 Total (total of items 1 to 7)

Please enter the total income declared in items 1 to 7, excluding net loss from rent. You should also enter this total income value in item 3 on Page 2 of Form B1.

9 Income Not Previously Reported

If you have received income for any period from 1 January 2011 to 31 December 2014 that has not been previously reported, please state the type of income, the date on which the income was received, the period during which the income relates to and the amount of the income.Fordirector’sfees,pleasestatethedateonwhichthefeeswereapprovedatthecompany’sAnnualGeneralMeetingorExtraordinaryGeneralMeeting.


Section B on Page 2 of Form B1

5 Donations

(a) For the YA 2016, a tax deduction of 3 times the value of the donation will be givenonallcashorspecifieddonationsmadetoapprovedInstitutionsofPublicCharacter (IPCs) and other approved recipients, and for cash donations made through approved grantmaking philanthropic organisations (‘grantmakers’) toIPCs. Please refer to the Charity Portal website at www.charities.gov.sg/Pages/Home.aspxtoconfirmifanorganisationisaregisteredIPC.

(b) In order to be given tax deductions on the donations, all individuals and businesses arerequiredtoprovidetheiridentificationnumber(e.g.NRIC/FIN/UEN)directlytothe IPCs when they make cash donations. IRAS will no longer accept claims for tax deduction on such donations based on donation receipts. Tax deductions for suchdonationswillautomaticallybereflectedinthetaxassessmentsofthedonorsbased on information from IPCs.

(c) If your employer is not in the Auto-Inclusion Scheme for Employment Income, enter the amount of 3 times the value of the donation (rounded up to the nearest dollar) [see point (a) above] deducted through your salary, to an approved IPC. The donation amount will be shown in the Form IR8A.

(d) Any unutilised donation can be carried forward to be offset against the income for anysubsequentyear,uptoamaximumof5years.

6 Reliefs

Reliefs Auto-Included in the Assessment

DO NOT claim the reliefs which are Auto-Included in the Assessment based on your eligibility and records from the relevant parties.

• Earned Income Relief (EIR) This relief is deducted automatically against your actual income from employment, pension, trade, business, profession or vocation, up to the maximum amounts as shown below. The amount of EIR depends on your age.If you are claiming Handicapped EIR for the first time, please complete the‘ApplicationforClaimofHandicapped-RelatedTaxReliefs’formdownloadablefrom www.iras.gov.sg.

Age EIR Handicapped EIRBelow 55 $1,000 $ 4,00055 to 59 $6,000 $10,00060 and above $8,000 $12,000

• CPF Cash Top-UpIf you are a Singapore NRIC holder and in 2015 you have topped-up, or your employer has topped-up on your behalf, in cash, your retirement account (for recipients aged 55 and above) or special account (for recipients below age 55) under the Retirement SumTopping-Up Scheme, you will get an automaticdeduction for the amount topped-up, capped at $7,000 per year. The deduction is given based on information from CPF Board. Another separate tax relief capped at $7,000 per year will automatically be given forcashtop-upsmadein2015toyourparents’,grandparents’,spouse’s,siblings’,parents-in-law’sorgrandparents-in-law’sretirementaccountsorspecialaccountsundertheRetirementSumTopping-UpScheme.


Forcashtop-upsmadein2015toyourspouse’sorsiblings’retirementaccountsorspecial accounts, each of your spouse or siblings must not have an annual income of more than $4,000 in the year 2014 (the year preceding the year of top-up) if he/she is not physically or mentally handicapped when the cash top-up is made. For this purpose, the 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).

You will not get this tax relief if you transferred money from your CPF account toyourown,yourparents’,grandparents’,spouse’s,siblings’,parents-in-law’sorgrandparents-in-law’sCPFretirementaccountsorspecialaccounts.

• Supplementary Retirement Scheme (SRS)Relief for contributions to the SRS in 2015 made by you or your employer on your behalf will be allowed automatically based on information provided by the SRS operators.

The SRS contributions made by you or your employer on your behalf cannot exceed the SRS contribution cap. The current SRS contribution cap is $12,750 for Singapore citizens and Singapore permanent residents and $29,750 for foreigners.

However, if you are a foreigner or Singapore permanent resident seeking tax clearance, and wish to claim relief on your contributions made in the year of cessation/departure, you will need to send us a statement from the SRS operator for the purpose of tax clearance.

• NSman Relief (for NSman, wife or parent of NSman)NSman Relief will automatically be allowed to you based on information provided by MINDEF/Singapore Police Force/Singapore Civil Defence Force.

An additional tax relief of $2,000 will be allowed to key command and staff appointment holders (KAH) over and above what is allowed as an NSman.

Please note that only ONE of the following reliefs will automatically be allowed to you based on your eligibility:

For operationally ready NSman

Category of NSman Non-KAH KAHInactive NSman Active NSman*

$1,500$3,000

$3,500$5,000

* For those who have served National Service and are called up annually for in-camp training and other activities.

For wife of operationally ready NSman

You must be a Singapore citizen to get an automatic deduction of $750 against income taxed in your name.

For parents of operationally ready NSman

If you have children who are operationally ready NSmen, you must be a Singapore citizen to get an automatic deduction of $750 on one NSman. Only 2 parents will be allowed the relief on the same NSman, with the maximum relief for each parent capped at $750.

The parent or wife of the NSman is entitled to only one type of relief, i.e.:

(a) If an NSman has a son who is also an NSman, he will be allowed to claim the NSman Relief OR the relief as a parent of an NSman, whichever is the higher;

(b) If an individual is the wife of an NSman as well as the mother of another NSman, she will be allowed relief as a wife of an NSman OR the mother of another NSman.


Reliefs Not Auto-Included in the Assessment

Please ensure that you meet all the qualifying conditions before you enter the amount of claim in the relevant boxes on Page 2 of Form B1. Please refer to the checklist on Pages 17 - 20 of this Guide to determine your eligibility for some of the common reliefs that you can claim. Penalties may be imposed for any wrongful claim of reliefs. We will disallow your claim and withdraw the relief upon review of your assessment.

If you are claiming the Handicapped-related tax relief(s) for the first time, please complete the “Application for Claim of Handicapped-Related Tax Reliefs” form downloadable from www.iras.gov.sg.

Spouse Relief

You can claim:

(a) $2,000 if you were living with or supporting your spouse in 2015;

(b) up to $2,000 if you are legally separated from your wife and you have paid maintenance to her in the previous year under a Court Order/Deed of Separation.

A male resident individual is not allowed to claim any relief on the alimony he has paid to his ex-wife under a Court Order.

The total deduction for Spouse Relief must not exceed $2,000. You cannot claim Spouse Relief if your spouse had an annual income of more than $4,000 in 2015. For this purpose, the 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).

If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Parent/Handicapped Parent Relief), other than Grandparent Caregiver Relief, for your spouse.

Handicapped Spouse Relief

You can claim:

(a) $5,500 if you have supported a physically or mentally handicapped spouse in 2015;

(b) up to $5,500, if you are legally separated from your handicapped wife and you have paid maintenance to her in the previous year under a Court Order/Deed of Separation.

A male resident individual is not allowed to claim any relief on the alimony he has paid to his ex-wife under a Court Order. The total deduction for Handicapped Spouse Relief must not exceed $5,500.

If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Parent/Handicapped Parent Relief), other than Grandparent Caregiver Relief, for your handicapped spouse.

Example:

If you wish to claim Handicapped Spouse Relief, please indicate the claim at item 6(a) on Page 2 of Form B1 as follows:

Spouse/Handicapped Spouse Claim TypeClaim Type: (1 or 2) S$

1 - Spouse Relief 2 - Handicapped Spouse Relief

2 5 5 0 0 .00


Child Relief

You can claim Qualifying Child Relief/Handicapped Child Relief if you have a child born to you and your spouse/ex-spouse, a step-child or a legally adopted child.

Qualifying Child Relief (QCR)

You can claim $4,000 for each unmarried child that you have supported, who was:

(a) under 16 years old at any time during 2015; or

(b) studying full-time at a school, college, university or other educational establishment in 2015 if the child was 16 years old and above; or

(c) servingunderarticlesorindenturewithaviewtoqualifyinginatradeorprofession.

Your child must not have an annual income of more than $4,000 in 2015. For this purpose, the income includes taxable income (e.g. trade, employment, NS pay/allowances and income from internship and attachment), foreign-sourced income (regardless of whether it has been remitted to Singapore) and tax-exempt income (e.g. bank interest) but excludes scholarships and bursaries.

Handicapped Child Relief (HCR)

You can claim $7,500 if you have supported an unmarried child who was physically or mentally handicapped in 2015.

You can divide your claim amount for QCR or HCR as agreed between you and your spouse/ex-spouse.

Working Mother’s Child Relief (WMCR)

A working mother who is married, divorced or widowed can claim WMCR for her unmarried child who is a Singapore citizen as at 31 December 2015andhasfulfilledallthequalifyingconditions for the claim of QCR or HCR.

You must indicate the order for each child at item 6(b) on Page 2 of Form B1. WMCR will then be calculated automatically based on your eligibility.

Please see the table as shown for the amount of WMCR allowable for each child.

Child Order WMCR Allowable1st child 15%ofthemother’searnedincome2nd child 20%ofthemother’searnedincome3rdandsubsequentchildren 25%ofthemother’searnedincomeperchildTotal QCR/HCR + WMCR = $50,000 per child*Total WMCR is capped at 100% of the mother’s earned income

*QCR/HCR,regardlessofwhetheritisclaimedbythefatherormother,willbeallowedfirst.WMCR will be limited to the balance after the QCR/HCR claim is allowed.


Example:

You wish to claim QCR for your 6 children and your wife wishes to claim WMCR for all of them for the YA 2016.

Please enter the details at item 6(b) on Page 2 of your respective Form B1 as shown:

Yourself Claim Claim IdentificationChild Type for WMCR? TypeOrder (Q or H) (Y or N) (1,2,3,4 or 5) IdentificationNumber S$

1 Q N 1 T 0 2 3 4 5 6 7 A 4 0 0 02 Q N 1 T 1 1 2 3 4 5 6 B 4 0 0 03 Q N 1 T 1 2 3 4 5 6 7 C 4 0 0 04 Q N 1 T 1 3 3 4 5 6 7 D 4 0 0 0

N 8 0 0 0

Your Wife Claim Claim IdentificationChild Type for WMCR? TypeOrder (Q or H) (Y or N) (1,2,3,4 or 5) IdentificationNumber S$

1 Q Y 1 T 0 2 3 4 5 6 7 A 02 Q Y 1 T 1 1 2 3 4 5 6 B 03 Q Y 1 T 1 2 3 4 5 6 7 C 04 Q Y 1 T 1 3 3 4 5 6 7 D 0

Y 0

If you are claiming for the 5th and subsequent children, please provide the details on a separate sheet and enter the total claim in the 5th row of 6(b) on Page 2 of Form B1.

If you have claimed this relief, no other person is allowed to claim any other relief (e.g. Handicapped Brother/Sister Relief), for the same child.

Parent/Handicapped Parent Relief

You can claim this relief if you have supported your parents, grandparents or great-grandparentsorthoseofyourspousein2015.Youroryourspouse’sparents/grandparents/great-grandparents must:

(a) be living in Singapore in 2015; and

(b) be 55 years old or above in 2015, or physically or mentally handicapped (please provide the handicap details); and

(c) not have an annual income of more than $4,000 (for non-handicapped aged dependant) in 2015. For this purpose, the 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).

If they did not live with you in the same household in Singapore, you must have incurred at least $2,000 to support each of them in 2015.


Amount of Parent/Handicapped Parent Relief allowable for each dependant:Parent Relief Handicapped Parent Relief

Dependant NOT staying with you $5,500 $10,000Dependant staying with you $9,000 $14,000

You can claim either Parent Relief or Handicapped Parent Relief but not both, for the same dependant, up to a maximum of 2 dependants.

If you have claimed this relief, no other person is allowed to claim any other reliefs (e.g. Spouse Relief), other than Grandparent Caregiver Relief, for the same dependant(s).

The amount of relief can be shared among all eligible claimants who wish to claim Parent/Handicapped Parent Relief for the same dependant(s).

The amount of relief that can be shared:

(a) If at least one of the claimants stays with the dependant, the amount of Parent/Handicapped Parent Relief to be shared is $9,000 or $14,000 respectively.

(b) If none of the claimants stays with the dependant, the amount of Parent/Handicapped Parent Relief to be shared is $5,500 or $10,000 respectively.

Claimants must agree on the basis of apportionment before claiming Parent/ Handicapped Parent Relief for the same dependant(s). Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.

For a checklist and examples on claiming Parent/Handicapped Parent Relief, please refer to Pages 18 and 19 of this Guide.

Grandparent Caregiver Relief (GCR)

You can claim a deduction of $3,000 against your earned income for one of your or your spouse’s/ex-spouse’sparentorgrandparent ifyouareaworking mother who is married, divorcedorwidowed.Youroryourspouse’s/ex-spouse’sparentorgrandparentmust:

(a) be living in Singapore in 2015; and

(b) be looking after any of your children* who is a citizen of Singapore and is 12 years old or younger in 2015; and

(c) not be carrying on any trade, business, profession, vocation or employment during the year 2015.

*Refers to a child who was born to you and your spouse/ex-spouse, a step-child or a legally adopted child.

You cannot claim this relief if someone else has claimed GCR for the same caregiver.

If you are claiming GCR, please indicate your claim at item 6(d) on Page 2 of Form B1. You need to complete all the boxes as shown to enable us to consider your claim for GCR.

IdentificationType (1 or 2) IdentificationNumber S$

1 S 1 2 3 4 5 6 8 A 3 0 0 0 .00


Handicapped Brother/Sister Relief

Youcanclaim$5,500foreachdependantifyousupportedyouroryourspouse’sphysicallyormentally handicapped brothers or sisters who lived in Singapore. Your handicapped siblings or siblings-in-law for whom you are claiming relief must have lived with you in the same household in 2015. If not, you must have incurred at least $2,000 to support each of them in 2015.

You cannot claim this relief if someone else has claimed any other reliefs, (other than Grandparent Caregiver Relief), for the same sibling(s) or sibling(s)-in-law.

For the3rdandsubsequent claimofHandicappedBrother/SisterRelief, pleaseenter the total claimforthe3rdandsubsequentdependantsinthe3rdrowatitem6(e)onPage2ofForm B1.

The amount of relief can be shared among your sibling(s) or sibling(s)-in-law who wish to claim Handicapped Brother/Sister Relief for the same dependant(s).

Example:Both you and Mr D wish to claim Handicapped Brother/Sister Relief for your handicapped brotherwhofulfilledtheconditionslistedabove.YouandMrDagreedtosharethisrelief.Youdecided that you will claim $1,000, while Mr D will claim $4,500.

The total relief allowed is $5,500. Please indicate your claim at item 6(e) on Page 2 of Form B1 and complete all the boxes as shown to enable us to consider your claim for Handicapped Brother/Sister Relief.

Yourself IdentificationType (1 or 2) IdentificationNumber S$

1 S 1 2 3 4 5 6 8 B 1 0 0 0 .00

Mr D IdentificationType (1 or 2) IdentificationNumber S$

1 S 1 2 3 4 5 6 8 B 4 5 0 0 .00

Provident Fund

Compulsory Contributions to CPF/Approved Pension or Provident Fund by Singapore Citizens and Singapore Permanent Resident Employees

Such contributions must not be more than the statutory contributions under the CPF Act.

The ordinary wage ceiling for CPF contributions is $5,000 per month. The total ordinary wages (OW) ceiling will be capped at $60,000 (i.e. 12 months × $5,000) per year and the overall income cap on compulsory CPF contributions is $85,000 (i.e. 17 months × $5,000). Additionalwageswillbecappedatanamountequaltothedifferencebetween$85,000andthe amount of OW.

The CPF contributions of employees seconded or posted overseas are considered as voluntary contributions and are not claimable.

Do not claim this relief if any of your employment income is auto-included as we get this information directly from your employer.


Contributions to CPF by Self-employed Persons

If you are a self-employed person (Singapore citizen or Singapore permanent resident), you arerequiredtomakecompulsoryMedisavecontributionifyouearnedanettradeincomeofmore than $6,000 in 2015.

For more details on the Medisave contribution rates, please refer to the CPF Board website at mycpf.cpf.gov.sg.

The total tax relief for compulsory and voluntary CPF contributions will be capped at $31,450.

This relief will automatically be included based on the contribution records transmitted by CPF Board.

Voluntary contribution to one’s own Medisave Account

If you were a Singapore citizen or Singapore permanent resident in 2015, you can claim your voluntary cash contribution within the annual CPF contribution cap of $31,450 (i.e. 17 months x$5,000x37%)andwithinthebasichealthcaresum,thatisspecificallydirectedbyyoutobepaid to your own Medisave Account. Such voluntary contribution must not have been claimed by you as a self-employed person.

Life Insurance

You can claim the insurance premiums that you have paid for insurance policies on your life oryourwife’slife.Premiumspaidforinsurancepolicyonyourchild’slifearenotallowed.Theamount of relief you can claim must not be more than 7% of the insured value of your life or yourwife’slife.

(a) For your insurance policy bought from 10 August 1973 onwards, your insurance company musthaveanofficeorbranchinSingapore.

(b) If your combined CPF contributions as an employee and as a self-employed person were more than $5,000, you cannot claim life insurance premiums.

(c) If your combined CPF contributions as an employee and as a self-employed person and your voluntary contribution to your Medisave account were less than $5,000, you can combine your claims as an employee, as a self-employed person and your life insurance relief up to $5,000.

Course Fees

You can claim the actual course fees incurred, up to a maximum of $5,500 if you have:

(a) studied any course or attended any seminar/conference leading to an approved academic,professionalorvocationalqualificationin2015;or

(b) studied any course or attended any seminar/conference relating to your current trade, business, profession, vocation or employment in 2015; or

(c) commenced a new trade, business, profession, vocation or employment in 2015 which is related to any course, seminar/conference that you have completed between 1 January 2013 to 31 December 2014.

This relief does not apply to polytechnic/university graduates for their polytechnic/university course fees if they have never exercised any employment or carried on any trade, business, profession or vocation before. Vacation jobs or internships are not considered employment for the purpose of this relief.


Deferring the claim for course fees incurred on the courses, seminars and conferences specified in (a) on Page 14.

If you are unable to claim the relief because your assessable income does not exceed $22,000 and you have completed such courses, seminars and conferences on or after 1 January 2015, you will be allowed to claim the relief:

(a) inthefirstsubsequentYAinwhichyourassessableincomeexceeds$22,000;or(b) within 2 YAs from the YA relating to the year in which such courses, seminars or

conferences are completed, whichever is the earlier YA.

Allowable course fees include registration fees or enrolment fees, examination fees, tuition fees and aptitude test fees (for computer courses). You cannot claim living expenses, expenses for textbooks or travelling expenses.

For more information on Course Fees Relief, please refer to www.iras.gov.sg.

Foreign Maid Levy (FML)

You can claim twice the amount of FML paid for one maid in 2015 against your earned income(fordefinitionofearnedincome,pleaserefertotheexplanationgivenonPage7ofthis Guide) and if you are:(a) a married woman who lived with your husband in 2015; or(b) a married woman and your husband was not resident in Singapore in 2015; or(c) separated from your husband, divorced or widowed and in 2015, had children who lived

with you and for whom you could claim child relief.

You can claim the lower of:(a) twicetheamountofFMLpaid,upto$1,920(ifyouqualifyfortheconcessionarylevyof

$60 per month with effect from 1 May 2015) or $6,360; or(b) the amount of your earned income.

It does not matter whether the levy was paid by you or your husband.

Transfer of Excess Qualifying Deductions/Rental Deficits between Spouses

WitheffectfromYA2016,marriedcouplescannolongertransferqualifyingdeductionsandrentaldeficitsbetweeneachother(includingunderthelosscarry-backscheme).

Transitional Arrangement (Effective YA 2016)The qualifying deductions incurred bymarried couple in and before the YA 2015 will beallowed for transfer between spouses up to the YA 2017, subject to existing transfer rules.

Any unabsorbed capital allowance or trade losses can be carried forward to offset against yourincomeinsubsequentyears,untiltheallowanceorlosseshasbeenfullyutilised,subjecttocertainconditions.YoucanalsocarryforwardtheunutiliseddonationstosubsequentYAsuptoamaximumof5years.Rentaldeficitscannotbecarriedforwardtofutureyears.

Thetransferofanyexcessqualifyingdeductionsmustfollowtheorderofdeduction.

Any qualifying deductions should first be set off against the assessable income of thetaxpayer whose activities gave rise to the deductions. Any excess can then be transferred to the spouse in the order of capital allowance, trade losses followed by donations. The transferee must have assessable income available before the transfer can be allowed. The amount available for transfer is restricted to the assessable income of the transferee.


Wherebothspouseshaverental income,theycantransfertherentaldeficittoeachother.The amount of transfer is strictly limited to the net amount of the available rental income of thetransferee.Rentaldeficitof thetransferorcanonlybetransferredif thetransfereehaspositiverentalincome.Theamountofrentaldeficittransferredcannotbeoffsetagainstanyother income of the transferee.

Formoreinformationonthetransferofexcessqualifyingdeductions/rentaldeficitsbetweenspouses, please refer to www.iras.gov.sg.

Parenthood Tax Rebate (PTR)

You can claim PTR if you are a married, divorced or widowed tax resident of Singapore who has:

(a) a child born to you and your spouse/ex-spouse in 2015; or(b) a child legally adopted in 2015 but before he/she reached 6 years of age; or(c) a child born to you and your spouse/ex-spouse before you were married to your spouse/

ex-spouse and your marriage was registered before your child reached 6 years of age.

The child:(a) must be a Singapore citizen at the time of birth or within 12 months thereafter; or (b) must be a Singapore citizen at the time of legal adoption or within 12 months thereafter;

or(c) must be a Singapore citizen at the time of the marriage of his/her parents or within

12 months thereafter.

The order of your children is determined based on the date of birth, date of legal adoption or date of marriage of parents, as the case may be (see (a) to (c) above), for all your children inthesamehouseholdregardlessofwhetherthechildisaqualifyingchildforthepurposeof PTR.

Any sibling who is deceased shall be taken into account in determining the number of siblings a child has at the time of his/her birth, adoption or marriage of his/her parents, as the case may be.

The amount of rebate is as follows:

Child Order PTR Allowable1st child $ 5,0002nd child $10,0003rdandsubsequentchildren $20,000 per child

ThePTRcanbeoffsetagainsteitherorbothyourandyourspouse’sincometax.Iftheincometax payable for that YA is less than the rebate, any unutilised rebate will automatically be used tooffsetagainsttheincometaxpayableforthesubsequentyearsuntiltherebatehasbeenfully utilised.

If you are claiming PTR for the first time, please complete item 7 in Appendix 2 of Form B1 and send in a photocopy of the following documents:

(a) legal adoption papers in the case of an adopted child; and/or (b) marriage certificate for marriage registered outside Singapore.

Ifyourqualifyingchild isgivenupforadoptiontoanotherfamily,youandyourspousewillforfeit the remaining PTR balance given for this child from the YA following the year the child is given up for adoption.

Divorcees are allowed to continue to utilise their PTR balances after their divorce. If the divorcee has remarried, he/she will not be allowed to share his/her PTR balances for a child from a previous marriage with his/her new spouse.


Checklist of Some Common Reliefs You Can Claim

This list is to help you determine if you are eligible for the relief(s). If you are claiming relief(s) for the first time, and/or the particulars relating to the relief claims for this year are different as compared to the previous year, please provide the relevant information in Appendix 2.

1 Qualifying Child Relief (QCR) Yes No

(a) Child was born to you and your spouse/ex-spouse, a step-child or a legally adopted child

(b) Child was unmarried and supported by you in 2015

(c) Child was under 16 years old, or if 16 years old and above and studied full-time in 2015

(d) Child’sannualincomewasnotmorethan$4,000in2015

YoucanclaimQCRof$4,000onlyifyouhaveticked‘Yes’foralloftheabove.

2 Working Mother’s Child Relief (WMCR) Yes No

(a) You are a working mother with earned income and are married/divorced/widowed

(b) Your child is a Singapore citizen as at 31 December 2015

(c) YourchildhasfulfilledallthequalifyingconditionsfortheclaimofQCR/HCR* (*Refer to Page 10 of this Guide)

YoucanclaimWMCRonlyifyouhaveticked‘Yes’foralloftheabove.

3 Foreign Maid Levy (FML) Yes No

You are a female taxpayer with earned income taxable in your own name in 2015 and:

(a) you are married; or

(b)you are separated from your husband, divorced or widowed and in 2015, had children who lived with you and for whom you could claim child relief

You can claim twice the amount of FML paid against your earned income if you have ticked ‘Yes’foreitherpoint3(a)or3(b).

You can claim the lower of:(a) twicetheamountofFMLpaid,upto$1,920(ifyouqualifyfortheconcessionarylevy

of $60 per month with effect from 1 May 2015) or $6,360; or(b) the amount of your earned income.


Checklist for Parent/Handicapped Parent Relief

4 Parent/Handicapped Parent ReliefYes ()

ORNo ()

Youhavesupportedyouroryourspouse’sparent,grandparentorgreat-grandparentwhowas:

(a) living in Singapore in 2015

(b) not a subject of claim for any other reliefs in 2015 (other than Grandparent Caregiver Relief)

(c) physically or mentally handicapped

Ifyouindicated‘Yes’forquestion(c),youdonotneedtoanswerquestions(d)and(e). Ifyouindicated‘No’forquestion(c),pleaseanswerquestions(d)and(e).

(d) 55 years of age or above in 2015

(e) not in receipt of an annual income of more than $4,000 in 2015 per non-handicapped dependant

You can refer to the checklist below to check the amount of Parent/Handicapped Parent Relief you can claim (denotes‘Yes’;denotes‘No’).If the scenario is not found in the checklist below, you are not eligible to claim for Parent/Handicapped Parent Relief.

Claim TypeConditions listed above Amount of

relief allowable(a) (b) (c) (d) (e)

Not Sharing with Other Claimant(s)

1. Parent staying with you $9,000

2. Parent not staying with you $5,500

3. Handicapped parent staying with you

NotApplicable

$14,000

4. Handicapped parent not staying with you $10,000

Claim TypeConditions listed above Total amount of

relief allowable to you and other

claimant(s)(a) (b) (c) (d) (e)

Sharing with Other Claimant(s)

5. Parent staying with at least one of the claimants $9,000

6. Parent not staying with any of the claimants $5,500

7. Handicapped parent staying with at least one of the claimants

NotApplicable

$14,000

8. Handicapped parent not staying with any of the claimants $10,000


How to Claim Parent/Handicapped Parent ReliefExample for Claim Type 1 - Parent staying with you and not sharing relief with other claimant(s)You wish to claim Parent Relief for your parent who is staying with you. Please indicate your claim at item 6(c) on Page 2 of Form B1 and complete all the boxes as shown to enable us to consider your claim for Parent Relief.

Yourself ClaimType IdentificationType (1 to 8) (1 or 2) IdentificationNumber S$

1 1 S 1 2 3 4 5 6 8 A 9 0 0 0 .00

Example for Claim Type 5 - Parent staying with at least one of the claimants and sharing relief with other claimant(s)Both you andMrBwish to claimParentRelief for your dependant,MrX,who has satisfied the 4conditions listed in points 4(a), 4(b), 4(d) and 4(e) on Page 18. You and Mr B agreed to share this relief. Mr X is staying with Mr B. You decided that you will claim $6,000, while Mr B will claim $3,000.As Mr X is staying with Mr B, the total amount of relief allowable is $9,000. Please indicate your claim at item 6(c) on Page 2 of Form B1 and complete all the boxes as shown to enable us to consider your claim for Parent Relief.


5 1 S 1 2 3 4 5 6 8 A 6 0 0 0 .00

Mr B ClaimType IdentificationType (1 to 8) (1 or 2) IdentificationNumber S$

5 1 S 1 2 3 4 5 6 8 A 3 0 0 0 .00

Example for Claim Type 8 - Handicapped Parent not staying with any of the claimants and sharing relief with other claimant(s)BothyouandMrBwishtoclaimHandicappedParentReliefforyourdependant,MrX,whohassatisfiedthe 3 conditions listed in points 4(a), 4(b) and 4(c) on Page 18 . You and Mr B agreed to share this relief. You and Mr B do not stay with Mr X. You decided that you will claim $9,500, while Mr B will claim $500.As Mr X is neither staying with you nor Mr B, the total amount of relief allowable is $10,000. Please indicate your claim at item 6(c) on Page 2 of Form B1 and complete all the boxes as shown to enable us to consider your claim for Handicapped Parent Relief.


8 1 S 1 2 3 4 5 6 8 A 9 5 0 0 .00

Mr B ClaimType IdentificationType (1 to 8) (1 or 2) IdentificationNumber S$

8 1 S 1 2 3 4 5 6 8 A 5 0 0 .00


5 Grandparent Caregiver Relief (GCR) Yes No

You are a married/divorced/widowed working mother who engaged the help of your or yourspouse’s/ex-spouse’sparentorgrandparenttolookafteryourchildand:

(a) your parent/parent-in-law/grandparent/grandparent-in-law was living in Singapore in 2015

(b)your parent/parent-in-law/grandparent/grandparent-in-law was not carrying on any trade, business, profession, vocation or employment in 2015

(c) your child who was being looked after, is a citizen of Singapore who is 12 years old or younger in 2015

(d) your child was born to you and your spouse/ex-spouse, a step-child or a legally adopted child

(e) no other person is claiming the GCR for the same parent/parent-in-law/grandparent/grandparent-in-law

You can claim GCR of $3,000 against your earned income for one of your parents, grandparents,parents-in-laworgrandparents-in-lawonly if youhave ticked ‘Yes’ forallofthe above.

Thisinformationaimstoprovideabettergeneralunderstandingoftaxpayers’taxobligationsand is not intended to comprehensively address all possible tax issues that may arise.

The information is correct as at 1 January 2016. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

Forfurtherenquiries,pleasecontactourtaxofficeron1800-3568300orvisitourwebsiteatwww.iras.gov.sg.

Helpline operating hours:Mondays to Fridays: 8am to 5pm In line with our efforts to continuously improve our helpline services, conversations over the helplinewillberecordedforourqualitymonitoringandcoachingpurposes.


- T24 -

YEAR OF ASSESSMENT 2016 WORKING SHEET 2016估税年For the year ended 31 December 2015 (For your retention) 截至2015年12月31日

税额计算表（请您保存）

NAME 姓名

TAXPAYER纳税人

INCOME 入息Employment 雇用Other Income 其他入息

TOTAL INCOME总入息

Less: DONATIONS减：捐款

ASSESSABLE INCOME估税入息

Less: PERSONAL RELIEFS减：个人扣除

Earned Income 劳力所得 Spouse/Handicapped Spouse 配偶／残障配偶 Children (QCR, HCR, WMCR) 子女 (QCR, HCR, WMCR) Parents/Handicapped Parents 父母／残障父母 Grandparent Caregiver 祖父母看护者 Handicapped Brothers/Sisters 残障兄弟／姐妹 Provident Fund/Life Insurance 公积金／人寿保险 Course Fees 进修课程费 Foreign Maid Levy 外国女佣税 NSman 战备军人 CPFCashTop-Up 以现款填补中央公积金退休或特别户口 Supplementary Retirement Scheme 退休辅助计划

CHARGEABLE INCOME征税入息

Tax Payable on Chargeable Income征税入息应缴之税额Less: Tax credit 减：税额抵消 Other reliefs 其他扣除Tax Payable/Repayable before rebate 回扣前应缴税额／应退还税额Less: Parenthood Tax Rebate 减：家长税务回扣 Tax Deducted from Interest 从利息直接扣除之税额

NET TAX PAYABLE/REPAYABLE应缴净税额／应退还税额

S$

Rates of Tax for the Year of Assessment 2016 / 2016 估税年税率表Your chargeable income is the amount remaining after deducting from your assessable income the personal reliefs to which you are entitled. If you are a resident in Singapore, the rates of tax chargeable are as follows:您的征税入息是在扣除了您应得的个人扣除数额后的入息，新加坡居民的个人所得税率如下：

Chargeable Income征税入息

Rate税率

Gross Tax Payable应缴税额

Chargeable Income征税入息

Rate税率

Gross Tax Payable应缴税额

$ (%) $ $ (%) $On the first 首 20,000 0 0 On the first 首 120,000 7,950On the next 次 10,000 2 200 On the next 次 40,000 15 6,000On the first 首 30,000 200 On the first 首 160,000 13,950On the next 次 10,000 3.5 350 On the next 次 40,000 17 6,800On the first 首 40,000 550 On the first 首 200,000 20,750On the next 次 40,000 7 2,800 On the next 次 120,000 18 21,600On the first 首 80,000 3,350 On the first 首 320,000 42,350On the next 次 40,000 11.5 4,600 Above 超过 320,000 20


IRIN 100/2016/C/A

个人所得税（居民）填报手册(表格B1)

现在就使用您的 SingPass 或 IRAS PIN登入 mytax.iras.gov.sg 进行电子报税。

请在 2016 年 4 月15日或之前将已填妥的所得税表格寄回本局。

只要收到报税通知，您就必须呈报所得税。

15-03232 IRIN100_2016_C.indd 1 6/January/16 13:16

目录页数

附件 12016 估税年生效的修订条例 1如何填写表格 B1 第二页 1重要事项 2通过财路付款 3说明表格 B1 第二页的事项 3

A 部分

[1] 雇用 3[2] 雇用开销 4[3] 其他入息 4

(1) 贸易、商业、专业或行业的盈利 4(2) 房地产租金 4(3) 版权费 5(4) 索偿 6(5) 遗产／信托的入息 6(6) 利息 6(7) 属于入息性质的收益或盈利 6(8) 总额 6(9) 以前未呈报的入息 6

B 部分

[5] 捐款 6[6] 扣除 7

- 劳力所得扣除 (EIR) 7- 现金填补中央公积金退休或特别户口 7- 退休辅助计划 (SRS) 8- 战备军人扣除（战备军人，战备军人的妻子或父母） 8- 配偶扣除 9- 残障配偶扣除 9- 子女扣除 9- 父母／残障父母扣除 11- 祖父母看护者扣除 (GCR) 11- 残障兄弟／姐妹扣除 12- 公积金 12- 人寿保险 13- 进修课程费 13- 外国女佣税 (FML) 14

配偶之间剩余的合格扣除额／租金亏损额的转让 14家长税务回扣 (PTR) 14有关您申请各项扣除的检查表 16税额计算表和 2016 估税年税率表中间页

15-03232 IRIN100_2016_C.indd 2 22/December/15 17:10

第 1 页

附件

• 2016 表格 B1（共两页）

• 附表 1 和附表 2

附表 1 - 其他入息报税表您若拥有下列任何类别的入息，请您填报附表1(a) 贸易、商业、专业或行业；(b) 产业租金；(c) 版权费；(d) 索偿；(e) 遗产／信托的入息；(f) 利息；(g) 属于入息性质的收益或盈利；或是(h) 以前未呈报的入息。

附表 2 - 更改婚姻状况／申请新的或更改个人扣除如果您：(a) 婚姻状况有所更改；(b) 第一次申请某项扣除；或是(c) 今年所申请的扣除的有关详情与上一年相比有所不同，请填写附表2。

• 回邮信封

2016估税年生效的修订条例

于2015年1月1日至2015年12月31日期间：• 2015年1月1日至12月31日期间的所有公益金机构（IPCs）和其他被认可的受

益者的合格捐款，将可获得相当于捐款数额3倍的扣除。

从2015年1月起：• 出租住宅物业的业主可以选择按出租该物业的租金总收入15%，作为自估的出

租费用（不包括抵押贷款利息），代替实际出租费用。• 剩余的合格扣除／出租亏损不能在配偶间进行转让。

欲知更多有关详情，请参阅本手册有关各项扣除的细节。

如何填写表格B1第二页

(1) 请不要留下任何空白的项目。在任何不需申报的项目里，请填写“0”。(2) 如果您的入息仅来自雇用入息，且少于$22,000，不需填写 B 部分。(3) 递交表格 B1 时不需附上证件，如保费、捐款、进修课程费等收据，除非另有

指定。所有附件恕不退还，且可能被销毁。(4) 没有按时呈交所得税表格或呈报不正确资料的人士将受到处罚。在申请扣除

时，请确保您符合申请某项扣除的所有条件。(5) 在所得税法令第 94 节条文规定下，任何人如果没有按时呈交所得税表格，

可被罚款高达 $1,000。此外，纳税人如果逾期呈报两年或以上任何估税年 (YA) 的所得税表格，可被令缴付相等于该任何估税年双倍应缴税金的罚款以及高达 $1,000 的罚款。


第 2 页

重要事项

如何呈报雇用入息？

您是否必须填写表格 B1 第二页?

是否

雇用入息来自：截至2015年12月31日的表格 IR8A公司A（不参与雇用入息自动纳入计划）总雇用入息如下：薪金 $ 28,500 √花红 $ 2,100 √其他收入 $ 1,500 √捐款如：CDAC $ 12 √（数额的3倍）公积金 $ 2,500 √

截至2015年12月31日的IR8A 电子表格公司B（参与雇用入息自动纳入计划）总雇用入息如下：薪金 $ 14,975 √花红 $ 943 √捐款如：CDAC $ 12 √ 公积金 $ 800 √

您通常会申请的扣除

扣除如何在表格B1第二页填报您的扣除申请?1 配偶扣除配偶／残障配偶

申请类别：申请类别1-配偶扣除 2-残障配偶扣除 (1 或 2) S$

1 2 0 0 0 .00

2 子女扣除例如：您想要申请第一个孩子的合格子女扣除，而您的妻子则是申请第二个孩子的合格子女扣除和两个孩子的在职母亲子女扣除(WMCR)。注意：请填写所有项目，并写明申请的扣除额。

您本身申请申请身份证子女类别 WMCR? 类别排位 (Q 或 H) (Y 或 N) (1, 2, 3, 4 或 5) 身份证号码 S$

1 Q N 1 T 0 2 3 4 5 6 7 A 4 0 0 0

您妻子申请申请身份证子女类别 WMCR? 类别排位 (Q 或 H) (Y 或 N) (1, 2, 3, 4 或 5) 身份证号码 S$

1 Q Y 1 T 0 2 3 4 5 6 7 A 02 Q Y 1 T 1 1 2 3 4 5 6 B 4 0 0 0

3 父母扣除例如：您想要申请和您住在一起的父母的扣除。欲知详情，请参阅本手册的第17和18页。

申请身份证类别类别 (1 至 8) (1 或 2) 身份证号码 S$

1 1 S 1 2 3 4 5 6 8 A 9 0 0 0 .00


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通过财路付款

申请使用财路服务，您可轻松便利的选择每年一次性财路扣除或12个月免息分期缴税。

您可以通过AXS Stations（仅限DBS/POSB客户）或网络银行（仅限OCBC、DBS/POSB与UOB客户）申请财路付款。您也可从本局网站www.iras.gov.sg（Quick links > Forms > Individuals > Individuals Giro application form）下载并填写财路申请表格，或填写联同估税单寄给您的付款单（仅限OCBC、UOB、HSBC，DBS/POSB客户）申请财路。

欲知更多有关财路的详情，请浏览我们的网站 www.iras.gov.sg.

财路缴税的运作方式

如果您选择每月财路免息分期缴税，财路分期付款于每年的5月开始至来年的4月。如您在5月以后加入财路，分期付款将从申请经批准后的月份开始至来年的4月结束。

一旦加入我们的财路计划，在以后的估税年里，我们将根据估计的金额从每年5月开始至来年的4月分期扣除您的税款。分期扣除的税款将依据您上一年的税额而定。当您的年度估税评定后，修订后的分期付款计划将同估税单一起寄送给您。

在我们估税之前，如果您需要更改您每个月的财路缴交额或终止财路服务，请拨打 1800-356 8300 或参阅本局网站（www.iras.gov.sg）。使用您的 SingPass 或IRAS PIN 密码，登录mytax.iras.gov.sg，点击 myTax Mail。

每月财路扣除的日期

财路付款是在每月的6号从您的银行户口扣除。若第一次的扣除无法通过，下一个扣除日期将会是在20号。如果两次都无法扣除，那该月和下个月的分期付款税额将在下个月的6号一起被扣除。如任何扣除不通过，您将不会收到通知。如连续两个月的分期付款税额无法扣除，您的分期付款计划将会被取消。您必须立刻缴纳全部未付的税款。

说明表格B1第二页的事项

表格B1第二页A部分

1 雇用

估税时自动纳入的雇用入息您不需提供您的就职收入详情，我们会向您的雇主直接取得资料。请填写“0”即可。

您不需填写战备军人薪金。我们将直接从国防部／新加坡警察部队／新加坡民防部队取得有关资料。

估税时不自动纳入的雇用入息如果您符合以下的情况，请将表格 IR8A/S 和／或附表 8A/8B 寄给本局：

- 您的个人所得税是由您的雇主支付；和／或- 您收到股票认购权的收益；和／或- 您有申请非普通居民（NOR）的税务优惠。

所有的入息、扣除和减免的相关记录和文件，您都必须保留至少 5 年，以便查审。


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注意事项：• 请在表格B1第二页，根据您的表格IR8A在1(a)，1(b)，1(c)和1(d)项目里

填写薪金、花红、董事酬金和其他的雇用入息。

• 如果您在截至2016年3月31日没有收到您的雇主所给的表格 IR8A，您可以先估计您2015年的收入。但是，当您收到您的表格 IR8A 时，请寄给本局。

• 其他的雇用入息包括兼职入息、津贴、物质酬报、养老金、退休金（不包括新加坡政府所支付的养老金）以及其他应缴税的现金酬报或物质酬报，例如股票认购权的收益等。

2 雇用开销

您可以申请扣除雇主没有偿还的公务开支。例如车马费（不包括使用汽车的费用）、应酬费、付给专业团体的会费、zakat fitrah捐款以及回教堂建设基金（不包括雇主参与雇用入息自动纳入计划而从薪金扣除的回教堂建设基金）。

请把实际开销的日程表和您的所得税表格一起递交给我们，并注明开销的性质、日期及数额。请保留所有有关收据，以便查证之用。估计的开销将得不到扣除。

如果您是新加坡身份证或外国身份证持有者，并且已向 Majlis Ugama Islam Singapura (MUIS) 提供资料，支付的款项将会根据 MUIS 的资料自动从您的入息中扣除。

3 其他入息

如果您在2015年拥有下列第3(1)至第3(9)点所提的入息，请填妥附表 1：

1 贸易、商业、专业或行业的盈利

从专业／行业赚取的收入是指自雇人士的入息，例如：医生、人寿保险／房地产代理、股票经纪、私人补习教师、小贩、德士司机、承包商等。（若您是从事贸易／商业的自雇人士，请在方格里注明机构识别号码／合伙税务编号）。

如果您从事贸易、商业、专业或行业，您必须保存一套完整的经核证账目及您生意的其他交易资料至少5年，以便本局随时查证您的入息及生意开销之用。您也必须保存所有有关收据及其他相关文件至少 5 年，以证实您的开销及扣除索赔，但不需递交，除非另行通知。

2 房地产租金

租金收入总额包括了家具和装饰设备的租金。您可申请扣除出租期间专门为赚取租金的相关开销，如房地产税、抵押利息、火险、维修费、修理费、佣金和其他费用。

申报扣除出租费用

仅适用于出租的住宅物业

自2016估税年起，您可以选择以下任何一项计算开销的方式：

(a) 在符合条件下，按租金总额的15％申报出租费用（不包括抵押贷款利息），即自估法。或


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(b) 实际开销申请出租费用。

住宅物业不包括任何被获准用于商业用途的房地产，如幼儿中心和工人宿舍。

如果以自估出租费用为准

(a) 我们允许按租金总额的15％申请出租费用（不包括抵押贷款利息）。您无需保留出租费用的记录;

(b) 如果所购买的出租物业需支付贷款利息，您也可申请此扣除。但是，为将来的核查需要，您须保留贷款利息的证明文件至少5年；

(c) 您必须用相同的计算方式在您所有的出租住宅物业。

按自估费用申报出租费用不适用于以下情况：

(a) 获取租金收入期间，您未支付任何可扣除的费用（不包括抵押贷款利息）；或者

(b) 通过新加坡合伙生意关系获取租金收入；或

(c) 通过信托持有的物业获取的租金收入

如果按实际费用申报出租开销

请保留如租约、银行利息报表、发票和收据等证明文件至少5年，以便未来核查。

对于非住宅出租物业

仅能申报实际出租开支。相关文件需要保留至少5年，以便未来核查。

申报租金收入

如果您收取的租金是：

- 在2015年从独自或联名拥有的1间房地产所得，请提供有关详情，这包括了租金总额／开销，并将您个人的净租金分配额填写在表格B1附表1 项目 2 所提供的方格内。

- 在2015年从独自或联名拥有多过3间的房地产所得，请另备报表，并将您个人的净租金分配额填写在表格B1附表1项目2所提供的方格内。

- 如有部分房地产出租（如 1 个房间），您需要根据出租的房间数额，按比例分配可扣除的费用。

您不可申请不可扣除的开销，如：因迟交房地产税而支付的罚款、上一年的房地产税，寻找第一任租户时所支出的佣金、广告或律师费等费用、首次购买的家具和装置及其折旧、首次维修及装修费用、贷款偿还、房地产的扩建或修改费。

租金的亏损额（即，可扣税的出租总费用超出租金总收入）不可以用来抵消其他的入息。

欲知如何计算租金收入，您可参阅网站 www.iras.gov.sg使用租金计算器。

3 版权费

版权费包括了从版权、专利和商标等所收到的入息。


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下列的版权费将被当作是新加坡的收入：

- 版权费是直接或间接由新加坡居民或在新加坡的常设机构所承担；或

- 版权费可用来扣除取自新加坡或从新加坡赚取的入息。

任何被批准的知识产权、创新发明或其他作品，包括文学、戏剧、音乐及艺术，都须缴纳版权费。纳税额是版权费减去可扣除的开销或版权费的10%，视何者较低而定。

4 索偿索偿包括根据契约或法令下所取得的入息。无论是自愿或受法令／分居契约指使，女性纳税人前夫所支付的赡养费和生活费可豁免缴税。

5 遗产／信托的入息

遗产／信托的入息包括任何在受管理下的遗产所收到的入息分配（遗产入息）或您从私人信托或遗产委托所应享有的分配额（信托入息）。若是遗产入息，请在收到的年度呈报。对于信托入息，请根据您本年度应得的入息份额进行呈报。您不必呈报资本分配和免税入息。预知更多详情，您可参阅网站 www.iras.gov.sg。

6 利息

您不需呈报在新加坡受批准的银行或领有执照的金融公司所获得的利息，因为全部都豁免缴税。

但是，您需在附表1呈报从新加坡未获批准的银行或金融公司、当店、公司与个人贷款所收到的利息。

请到新加坡金融管理局（MAS）的网站 https://masnetsvc.mas.gov.sg/FID.html，查阅在新加坡获批准的银行和领有执照的金融公司的名单。

7 属于入息性质的收益或盈利

这包括了其他没有在上述列出的入息。例如，从职总英康（NTUC）医疗保健合作社获得的股息（不包括会被自动纳入的职总平价合作社及职总英康保险合作社）。

8 总额（1至7项的总和）

请填写项目1至项目7的总和（不包括租金的亏损额）。您也必须在表格B1第二页第3项填写此项总额。

9 以前未呈报的入息

如果您从2011年1月1日至2014年12月31日之间有未呈报的入息，请列明入息的类别、付款日期、款项所属时期及未呈报入息的数额。

呈报董事酬金时，请注明在公司常年股东大会或特别股东大会上批准董事酬金的日期。

表格B1第二页B部分

5 捐款

(a) 在2016年估税年度，所有给予公益机构（简称 IPCs）和其他被认可受益者的现金或指定捐款，以及通过获准慈善机构（简称‘grantmakers’）


第 7 页

捐给 IPC的现金捐款，均可获得捐款数目 3 倍的扣除额。请参阅 www.charities.gov.sg/Pages/Home.aspx 确认是否属于认可的注册公益机构。

(b) 所有个人及商业机构在直接给予 IPC 现金捐款时都需要提供他们的身份证号码（例如：NRIC/FIN/UEN），才能享有捐款税务扣除。本局（IRAS）将不再根据捐款收据来接受捐款税务扣除的要求，因为这些捐款将由 IPC 提供的资料自动纳入您的估税单内。

(c) 如果您的雇主没有参与雇佣入息自动纳入计划，请填入从薪金扣除（调至整数）的捐款给认可的公益机构的 3 倍数额〔请参阅上列（a）点〕。捐款数额会显示在IR8A表格中。

(d) 任何未被用完的捐款余额将可以带入下一年度，用来抵消长达五年的入息。

6 扣除

估税时自动纳入的扣除项目

您不需申请估税时自动纳入的扣除项目，因为这些扣除将根据您的合格情况及有关当局的记录，自动获得扣除。

• 劳力所得扣除（EIR）您从雇用、养老金、贸易、商业、专业及行业所收到的入息将会自动获得劳力所得扣除（EIR）。劳力所得的扣除额依年龄而定，其最高扣除额如下表所示。

如果这是您第一次申请残障者劳力所得扣除（EIR），请填写此表格： “Application for Claim of Handicapped-Related Tax Relief”。您可在本局网站 www.iras.gov.sg 下载有关表格。

年龄劳力所得扣除额残障者劳力所得扣除额55 岁以下 $1,000 $ 4,00055 岁至 59 岁 $6,000 $10,00060 岁及以上 $8,000 $12,000

• 现金填补中央公积金退休或特别户口若您是新加坡身份证持有者，在 2015 年的退休金填补计划下，您或您的雇主用现金填补您的退休户口（适用于55岁或以上的人士）或特别户口（适用于55岁以下的人士），所填补的数额将自动获得扣除。扣除额每年以$7,000为限。

在退休金填补计划下，在2015年，若您用现金填补父母、祖父母、配偶、兄弟姐妹、配偶父母或配偶祖父母的公积金退休户头或特别户头，您可获得另外一项每年顶限$7,000的税务扣除。

如果您在 2015 年，以现金填补您的配偶或兄弟姐妹的退休或特别户口，在填补现金时，您的非残障配偶或兄弟姐妹在 2014 年（上一年度）的年入息不可超过$4,000。所谓的入息包括应缴税的入息（例如贸易、雇用及租金），免税入息（例如银行利息、股息及养老金）及国外入息（不论有汇入新加坡与否）。

如果您是从您的公积金户口转移款项至本身、您的父母、祖父母、配偶、兄弟姐妹、配偶父母或配偶祖父母的公积金退休或特别户头，则不能申请税务扣除。


第 8 页

• 退休辅助计划（SRS）在 2015 年您或您的雇主为您缴交的 SRS 存款，将根据 SRS 代理机构所提供的资料，自动获得扣除。

您和您的雇主为您缴交SRS存款的数额不得超过SRS存款的顶限。目前，新加坡公民和新加坡永久居民的存款顶限是 $12,750，外国公民是 $29,750。然而，您若是外国公民或是新加坡永久居民，且想要申请在离境该年所缴交的SRS存款的扣除，您必须呈上一份由SRS代理机构所发出的结单，以供清税之用。

• 战备军人扣除（战备军人、战备军人的妻子或父母享有的扣除）战备军人扣除将根据国防部、新加坡警察部队和新加坡民防部队所提供的资料，自动给予扣除。

除了享有战备军人税务扣除外，战备军人若拥有高级职称（KAH）还可另享额外的 $2,000 扣除。

我们将根据您的合格条件自动给予以下其中一项扣除：

战备军人

战备军人类别非-KAH KAH不活跃战备军人活跃战备军人*

$1,500$3,000

$3,500$5,000

* 已服完国民服役，但每年有回营受训和进行其他活动的战备军人。

战备军人的妻子

您必须是新加坡公民，才可在您的名下自动获得 $750 的入息扣除额。

战备军人的父母

若您的孩子是战备军人，您必须是新加坡公民，才可自动获得 $750 的扣除额。同一位战备军人只限两位家长可获得此项扣除，每位家长可获得最高$750扣除额。

每名战备军人的家长或妻子只能享有其中一项扣除，即是：

(a) 若该战备军人也是一名战备军人的父亲，那他只能获得战备军人的扣除或战备军人之父母的扣除，视何者较高而定；

(b) 若该战备军人的妻子也是另一名战备军人的母亲，那她只能获得战备军人的妻子扣除或战备军人之父母的扣除。

估税时不自动纳入的扣除项目

在填写表格 B1 第二页的相关项目之前，请确保您符合申请扣除的所有条件。您可参阅第16和第19页的检查表来确定您是否符合条件。在审查后，若我们发现您申请的扣除不符合条件，您的申请和扣除将会被取消，而且您也可能会受到处罚。

若您是第一次申请与残障者有关的扣除，请您填写“Application for Claim of Handicapped-Related Tax Relief”表格，您可在本局网站 www.iras.gov.sg 下载此表格。


第 9 页

配偶扣除

在 2015 年：(a) 如果您的配偶和您同住或由您赡养，您可以申请$2,000的扣除。(b) 如果您已经与妻子在法令／分居契约下正式分居，并支付生活费给您的妻子，

扣除额是以 $2,000 为顶额。

男性居民在法令下所支付给前妻的赡养费，将不准获免任何扣除。

配偶扣除的顶限为 $2,000。如果您的配偶在 2015 年的收入超过 $4,000，您将无法申请此扣除。配偶的收入包括可征税的收入（如：贸易、雇用和租金的收入），免税的收入（如：银行利息、股息和养老金）和国外的收入（不论有汇入新加坡与否）。

如果您已申请配偶扣除，其他人就不能以您的配偶申请除了祖父母看护者扣除之外的其他扣除（如父母／残障父母的扣除）。

残障配偶扣除

在 2015 年：(a) 如果您在 2015 年赡养您的体障或智障配偶，您可以申请$5,500的扣除；(b) 如果您已经与残障妻子在法令／分居契约下正式分居，并支付生活费给残障的

妻子，扣除额是以 $5,500 为顶限。

男性居民在法令下所支付给前妻的赡养费，将得不到任何扣除。残障配偶扣除总额顶限不能超过 $5,500。

如果您已申请这项扣除，除祖父母看护者扣除之外，其他人就不能以您的残障配偶申请的任何其他扣除（如父母／残障父母扣除）。

例如：

如果您要申请残障配偶扣除，请填写在表格B1第二页项目6(a)。如下所示：

配偶／残障配偶申请类别：申请类别1-配偶扣除 2-残障配偶扣除 (1 或 2) S$

2 5 5 0 0 .00

子女扣除

如果您和您的配偶／前配偶有所生的子女、继子女或合法领养的子女，您可获得此项扣除。

合格子女扣除（QCR）如果您未婚的子女符合下列条件，您可以申请每位子女 $4,000 的扣除：(a) 在 2015 年，子女年龄是 16 岁以下；(b) 在 2015 年，子女年龄是 16 岁或以上并在大学、学院或学校接受全日制教育；

或(c) 您的子女为了取得贸易或专业资格而在学徒契约下工作。

同时，您的子女在 2015 年的年收入不能超过 $4,000，所谓的入息包括应缴税的入息（例如贸易、雇用、国民服役的薪金／津贴以及实习和短期附属工作的入息）、外来入息（不论有汇入新加坡与否）和免税入息（例如银行利息）但不包括奖学金和助学金。


第 10 页

残障子女扣除（HCR）如果您在 2015 年抚养一名体障或智障的未婚子女，您可以申请 $7,500 的扣除额。

您可以与您的配偶／前配偶决定如何分配 QCR 或 HCR 的扣除额。

在职母亲子女扣除（WMCR）如果您是已婚、离婚或丧偶的在职母亲，您可以为所有未婚子女申请此项扣除。您的子女在2015年12月31日必须是新加坡公民，并且符合申请合格子女扣除或残障子女扣除的所有条件。

您必须在表格 B1 第二页的项目 6(b) 列明每位子女的排行。在职母亲的子女扣除就会根据您的合格条件自动加以计算。

请参阅下表以了解每名子女的在职母亲子女的扣除额。

子女排行在职母亲子女扣除额

第 1 母亲劳力所得的 15%第 2 母亲劳力所得的 20%第 3 和之后每名孩子是母亲劳力所得的 25%总额 QCR/HCR + WMCR = 每名孩子 $50,000*WMCR 的总额以在职母亲的100%劳力所得为限。

*无论父母哪一方申请 QCR／HCR 扣除，在职母亲子女扣除（WMCR）仅限定于申请 QCR／HCR 扣除之后的剩余部分。

例如：

在 2016 估税年里，您想申请 6 名子女的合格子女扣除（QCR），而您的妻子想申请所有子女的在职母亲子女扣除（WMCR）。请填写在表格B1第二页项目6(b)如下所示：

您本身申请申请身份证子女类别 WMCR? 类别排行 (Q 或 H) (Y 或 N) (1,2,3,4 或 5) 身份证号码 S$

1 Q N 1 T 0 2 3 4 5 6 7 A 4 0 0 02 Q N 1 T 1 1 2 3 4 5 6 B 4 0 0 03 Q N 1 T 1 2 3 4 5 6 7 C 4 0 0 04 Q N 1 T 1 3 3 4 5 6 7 D 4 0 0 0

N 8 0 0 0

您的妻子申请申请身份证子女类别 WMCR? 类别排行 (Q 或 H) (Y 或 N) (1,2,3,4 或 5) 身份证号码 S$

1 Q Y 1 T 0 2 3 4 5 6 7 A 02 Q Y 1 T 1 1 2 3 4 5 6 B 03 Q Y 1 T 1 2 3 4 5 6 7 C 04 Q Y 1 T 1 3 3 4 5 6 7 D 0

Y 0


第 11 页

如果您申请第 5 及之后的子女扣除，请另备纸张说明详细情况，并在表格 B1 第二页6(b)第 5 排写上总扣除额。

如果您已申请这项扣除，其他人就不可以以您的子女申请扣除（如残障兄弟／姐妹的扣除）。

父母／残障父母扣除

如果您在 2015 年里奉养您或您配偶的父母、祖父母或曾祖父母，您可以申请此项扣除。但他们必须符合下列条件：

(a) 2015 年在新加坡居住；及(b) 在 2015 年至少是 55 岁或以上，或体障或智障（请提供残障的详情）；及(c) 在 2015 年的个人年收入不超过 $4,000（限于受奉养的非残障年老父母）。

他们的收入包括可缴税的收入（如：贸易、雇用和租金的收入），免税的收入（如：银行利息、股息和养老金）和国外的收入（不论有汇入新加坡与否）。

如果您没有和您的父母／残障父母同住，您在2015 年奉养他们每人的开支必须至少是 $2,000。每位父母／残障父母的扣除额：

父母扣除额：残障父母扣除额：受奉养者没有与您同住 $5,500 $10,000受奉养者与您同住 $9,000 $14,000

您可申请父母扣除或残障父母扣除，但不能同时申请这两项扣除。申请父母扣除或残障父母扣除以两位为限。

如果您已经申请该项扣除，其他人就不能以相同的受奉养者来申请除祖父母看护者扣除之外的扣除（如配偶扣除）。

有意以同一受奉养者提出扣除申请父母／残障父母的所有合格申请人均可分享这项扣除额。

只要符合以下条件，您可分享此扣除额:

(a) 如果至少有一名申请人与受奉养者同住，可分享的父母／残障父母扣除总额分别为 $9,000 或 $14,000

(b) 如果申请人都没有与受奉养者同住，可分享的父母／残障父母扣除总额分别为$5,500 或 $10,000

为同一受奉养者申请父母／残障父母扣除之前，所有申请人必须同意如何分配扣除额。否则，总扣除额将会平均分配给所有申请人。

请参阅本手册第 17 和 18 页，有关申请父母／残障父母扣除的检查表与举例说明。

祖父母看护者扣除（GCR）

如果您是已婚、离婚或丧偶的在职母亲，您可以申请您或配偶／前配偶的其中一位父母或祖父母 $3,000 的扣除来抵扣您的入息。您或您的配偶／前配偶的父母或祖父母必须：

(a) 2015 年在新加坡居住；及(b) 在看顾您的孩子*，而您的孩子在 2015 年里必须是 12 岁或以下的新加坡公民；

及(c) 在 2015 年期间没有经营任何贸易、商业、专业、职业或受雇。


第 12 页

*指您和您的配偶／前配偶所生的子女、继子女或合法领养的子女。

如果其他人已经为同一受奉养者申请了这项扣除，您就不能再提出申请。

如果您想要申请祖父母看护者扣除，请填写表格B1第二页第6(d)项。如所示：

身份证类别 (1 或 2) 身份证号码 S$

1 S 1 2 3 4 5 6 8 A 3 0 0 0 .00

残障兄弟／姐妹扣除

如果您在 2014 年赡养您或您的配偶在新加坡居住的体障或智障的兄弟或姐妹，您可获得每名 $5,500 的扣除额。您或您配偶的残障兄弟姐妹必须在2015年与您同住。否则，您必须有付出至少 $2,000 用来维持该兄弟或姐妹的生活费。

如果已经有人以您或您配偶的同一名兄弟姐妹申请了其他相关扣除，（除了祖父母看护者扣除），您将不能提出相同的申请。

如果您申请 3 个以上的残障兄弟／姐妹扣除，请在表格 B1 第二页项目 6(e) 第 3 行填入 3 个及以上的残障兄弟／姐妹的总扣除额。

您可与其他兄弟姐妹分享同一个残障兄弟／姐妹的扣除额。

例如：

如果您与D先生两人都想以自己符合上述条件的残障兄弟申请残障兄弟／姐妹扣除，并且您与D先生同意分享扣除。您决定申请 $1,000，而 D 先生将申请$4,500。

总扣除额是 $5,500。请在表格 B1 第二页项目 6(e) 填入扣除申请，并填写所有资料，以便我们审核您对残障兄弟／姐妹扣除的申请。

您本人身份证类别 (1 或 2) 身份证号码 S$

1 S 1 2 3 4 5 6 8 B 1 0 0 0 .00

D先生身份证类别 (1 或 2) 身份证号码 S$

1 S 1 2 3 4 5 6 8 B 4 5 0 0 .00

公积金

新加坡公民及新加坡永久居民雇员之强制性中央公积金／特准养老金或公积金纳款

这些缴纳额不得超过中央公积金法令下的法定缴纳额。

缴交公积金的普通薪金顶限为每月 $5,000。普通薪金（OW）年收入顶限为 $60,000 （即 12 个月 × $5,000），强制性中央公积金纳款的总收入顶限为 $85,000（即 17 个月 × $5,000）。额外薪金的限额相当于 $85,000 和普通薪金总额之间的差额。


第 13 页

派驻海外的雇员所缴纳的公积金，属自愿性，不能用于申请抵税。

如果您的雇主参与雇用入息自动纳入计划，您不需申请扣除，我们会向您的雇主直接取得资料。

自雇人士中央公积金纳款

如果您是自雇人士（新加坡公民或新加坡永久居民），并且于 2015 年净贸易收入超过 $6,000，您必须缴交保健储蓄纳款。

请浏览公积金局网站mycpf.cpf.gov.sg，了解保健储蓄缴交率的详情。

强制性和自愿性的中央公积金纳款的总扣税额上限为 $31,450。我们将根据公积金局提供的资料给予您相应的扣除。

自愿性保健储蓄纳款

如果您在 2015 年是新加坡公民或新加坡永久居民，您可申请扣除自愿性现金缴纳您的保健户口的款额。此纳款必须是在公积金缴交年限额 $31,450（即 17 个月 × $5,000 × 37%）及保健储蓄户口的顶额之内，且还未被您以自雇人士申请。

人寿保险

您可以申请扣除您或您的妻子的人寿保险费，申请的数额不得超过您或妻子的投保额的7%。子女的人寿保险费不能享有扣除。

(a) 在 1973 年 8 月 10 日或以后所投保的人寿保险，该保险公司必须在新加坡有办事处或分行。

(b) 如果您所缴纳的雇员强制性公积金和自雇人士的公积金超过 $5,000，您就不能申请扣除人寿保险费。

(c) 若您作为雇员及自雇人士及自愿性保健储蓄户口缴纳数额的公积金总缴纳数额少过 $5,000，您可申请雇员及自雇人士及人寿保险回扣，顶限为 $5,000。

进修课程费

根据下列条件，您可以申请高达 $5,500 的进修课程费用扣除：(a) 在 2015 年，修读有关受批准的学术、专业或职业资格的课程或参与研讨会／

会议。(b) 在 2015 年，修读以目前从事的贸易、商业、专业、职业或就业有关的进修课

程或参与研讨会／会议。(c) 从2013年1月1日到 2014 年12月31日，完成了任何有关在 2015 年所从事的新

的贸易、商业、专业、职业或就业的进修课程，研讨会／会议。

如果您毕业于理工学院／大学而且从未受雇或从事任何交易、商业、专业或职业活动，您的理工学院／大学的学费将得不到扣除。

延后申请在上述 (a) 项中所指的进修课程，研讨会和会议

如果您在 2015 年1月1日或以后已完成进修课程，研讨会和会议而您却因为估税入息不超过 $22,000 而不能申请此项扣除，您还是可申请：

(a) 若您在第一个接下来的估税年的估税入息超过 $22,000；或(b) 在完成进修课程、研讨会或会议的两个估税年的期限内申请扣除，以较早的估税年份为准。


第 14 页

可扣除的进修课程费包括注册费或报名费、考试费、学费及程度测验费（电脑课程）。但您不能申请扣除生活费、课本的费用或车马费。

欲知更多详情，请参阅 IRAS 网站 www.iras.gov.sg。

外国女佣税（FML）

您可从您的劳力所得中（请参阅此手册第 6 页的劳力所得扣除以了解劳力所得的定义）申请外国女佣税的扣除，其数额相等于 2015 年为一名女佣所支付外国女佣税的双倍，如果您是：

(a) 已婚妇女且在 2015 年与丈夫同住；或(b) 已婚妇女而丈夫在 2015 年不住在新加坡；或(c) 与丈夫分居、离婚或是寡妇，且在 2015 年里与可申请子女扣除的孩子同住。

您可以申请以下的较低限额项目：(a) 支付的外国女佣税的2倍，顶限为$1,920（如果自2015年5月1日起您有资格享

有每月$60特惠税）或 $6,360 或(b) 您的劳力所得款额。

不论女佣税是由您或您的丈夫支付，您都可申请外国女佣税扣除。

配偶之间剩余的合格扣除额／租金亏损额的转让

自2016年估税年度起，已婚夫妇将不能再把合格的扣除和租金亏损转让给对方（也适用于亏损转回政策）。

过渡安排（2016 估税年生效）

在符合现行规则的条件下，2015估税年度间或之前的合格扣除仍可在已婚夫妇间转让，直至2017估税年度。

在符合现行规则的条件下，任何剩余的贸易亏损或资产耗损扣减仍可结转至未来年度，用于扣抵纳税人的未来收入，直到用完为止。未用的捐款扣除也可结转至下一个估税年度，最长达五年。租金亏损不能结转至未来年度。

转让合格扣除必须根据扣除的顺序。

任何合格扣除应先从纳税人本身的估税入息中扣除。剩余的合格扣除可依序，资产耗损扣减，贸易亏损和捐款转让给配偶。在转让前，接受者必须有估税入息。转让数额局限于接受者的估税入息。

当配偶双方都有租金入息时，他们可以互相转让租金亏损额。转让的数额局限于接受者的净租金入息。只有在接受者有正数的租金入息时，租金亏损额才可以被转让。转让的租金亏损额不可以用来抵消接受者的其他入息。

欲知更多有关在配偶间转让剩余的合格扣减/租金亏损的详情，请参阅本局网站 www.iras.gov.sg。

家长税务回扣（PTR）

您可申请家长税务回扣，若您是已婚、离婚或丧偶的新加坡居民：

(a) 您和您的配偶／前配偶所生的子女在 2015 年出生；或(b) 您在 2015 年合法领养的孩子，年龄还未满 6 岁；或(c) 您和您的配偶／前配偶在婚前所生的子女，在注册结婚时，子女的年龄还未

满 6 岁。


第 15 页

您的孩子：(a) 必须在出生时或以后的 12 个月内是新加坡公民；或(b) 必须在合法领养时或以后的 12 个月内是新加坡公民；或(c) 必须在父母的结婚日或以后的 12 个月内是新加坡公民。

您孩子的排序是依据孩子的出生日期，合法领养日期或父母的结婚注册日为准（请参阅上列（a）至（c））。在确定孩子的排行时，所有在同一个家庭内的孩子将在考虑范围内，无论是否是符合家长税务回扣（PTR）的税务条例。

在确定一个孩子在出世或被领养时有几个兄弟姐妹，任何已故的兄弟姐妹也必须考虑在内。

回扣的数额如下：

子女排行回扣额

第 1 个孩子 $ 5,000第 2 个孩子 $10,000第 3 个或之后的孩子每名孩子 $20,000

家长税务回扣（PTR）可用来抵消您或您和配偶的所得税。如果在这估税年您应缴付的税额少过此回扣，任何未使用的回扣将自动用来抵消您下一估税年的税额，直到回扣用完为止。

若您是第一次申请家长税务回扣，请填妥表格B1附录2第7项，并呈交以下文件副本：

(a) 若孩子是领养的，请呈上孩子的合法领养文件；和／或(b) 结婚证书（如在新加坡境外注册）

如果您的合格孩子在回扣未用完之前就被他人领养，那么回扣将会在领养的估税年起被取消。

离婚者在离婚后可继续使用 PTR 的余额。离婚者若已再婚；他／她现在的配偶将不能与他／她分享他／她与前配偶所生孩子的剩余 PTR 回扣额。


第 16 页

有关您申请各项扣除的检查表

此检查表能帮助您查对您是否符合扣除的条件。若您是第一次申请某项扣除和／或这项扣除的资料与上一年相比有所不同，请将最新的有关资料填写在附表 2。

1 合格子女扣除（QCR）是否

(a) 您和您的配偶／前配偶所生的子女、继子女或合法领养的孩子

(b) 子女未婚并在 2015 年由您抚养

(c) 在 2015 年里，子女是 16 岁以下，或 16 岁及以上及受全日制教育

(d) 在 2015 年，子女年入息不超过 $4,000

如果您在上述所有项目中勾选“是”，您将可扣除 $4,000 的 QCR。

2 在职母亲子女扣除（WMCR）是否

(a) 您是已婚、离婚或丧偶的在职母亲

(b) 您的孩子在 2015 年 12 月 31 日或之前是新加坡公民

(c) 您的孩子已符合所有申请 QCR/HCR 的条件*（*参阅本手册第9和10页）

如果您在上述所有项目中勾选“是”，您将可扣除 WMCR。

3 外国女佣税（FML）是否

您是女性纳税者，并且在 2015 年，有须纳税的劳力所得，及：

(a) 您已婚；或

(b) 您与丈夫分居、离婚或丧偶，且在 2015 年，有子女与您同住而您又可申请子女扣除

如果您在项目3(a)或3(b)中勾选“是”，您将可以从您的劳力所得中扣除外国女佣税的双倍。

您可以扣除以下两者中较低的款额:

(a) 支付的外国女佣税的2倍，顶限为$1,920（如果自2015年5月1日起您有资格享有每月$60特惠税）或 $6,360 或

(b) 您的劳力所得。


第 17 页

4 父母／残障父母扣除是（）或否（X）

您奉养自己或配偶的父母、祖父母或曾祖父母，而他／她：

(a) 在 2015 年住在新加坡

(b) 在 2015 年，没有被其他人作为申请其他类别扣除的对象（除了祖父母看护者扣除）

(c) 是体障或智障者

如果问题（C）您的答案是“是”，则不需要回答问题（d）和（e）。如果问题（C）您的答案是“否”，请回答问题（d）和（e）。

(d) 在 2015 年的年龄是55岁或以上

(e) 于 2015 年每位非残障受奉养者的年收入不超过 $4,000

您可以参阅以下检查表，决定自己申请父母／残障父母扣除的资格以及款额。（表示“是”；X 表示“否”）

如果您的情况不在下列检查表中，您就不符合申请父母/残障父母扣除的资格。

扣除类型上述条件

总扣除限额(a) (b) (c) (d) (e)

不与其他申请人分享扣除

1. 父母与您同住 $9,000

2. 父母不与您同住 $5,500

3. 残障父母与您同住 NA

$14,000

4. 残障父母不与您同住 $10,000

扣除类型上述条件您与其他申请人

可申请的总扣除限额(a) (b) (c) (d) (e)

与其他申请人分享扣除

5. 父母至少与其中一名申请人同住 $9,000

6. 父母不与任何一名申请人同住 $5,500

7. 残障父母至少与其中一名申请人同住

NA$14,000

8. 残障父母不与任何一名申请人同住 $10,000

父母／残障父母扣除检查表


第 18 页

如何申请父母/残障父母扣除

申请类别 1 例子 —— 父母与您同住，没有其他申请人分享扣除

如果您要以您同住的父母申请父母扣除，请在表格 B1 第 2 页项目 6(c) 中填入扣除申请，并填写所有资料，以便我们审核您的申请。

本身扣除类型身份证件 (1 至 8) (1 或 2) 身份证编号 S$

1 1 S 1 2 3 4 5 6 8 A 9 0 0 0 .00

申请类别 5 例子 —— 父母与其中至少一名申请人同住。与其他申请人分享父母扣除

您与 B 先生都想要以符合第 17 页 4(a)、4(b)、4(b) 和 4(c) 点所列 4 个条件的受奉养人 X 先生申请父母扣除。您与 B 先生已经同意分享该项扣除。X 先生与 B 先生同住。您决定申请 $6,000 扣除，而B先生申请 $3,000 扣除。

由于 X 先生与 B 先生同住，总扣除限为 $9,000。请在表格 B1 第 2 页项目 6(c)中填入扣除申请，并填写所有资料，以便我们审核您的申请。

本身扣除类型身份证件 (1 至 8) (1 或 2) 身份证编号 S$

5 1 S 1 2 3 4 5 6 8 A 6 0 0 0 .00

B 先生扣除类型身份证件 (1 至 8) (1 或 2) 身份证编号 S$

5 1 S 1 2 3 4 5 6 8 A 3 0 0 0 .00

申请类别 8 例子 —— 残障父母不与任何申请人同住。与其他申请人分享父母扣除

您与 B 先生都想要以符合第 17 页 4(a)、4(d) 和 4(e) 点所列 3 个条件的受奉养人X先生申请父母扣除。您与 B 先生已经同意分享该项扣除。X 先生不与您或 B 先生同住。您决定申请$9,500 扣除，而 B 先生申请 $500 扣除。

由于 X 先生不与您或B先生同住，总扣除额顶限为 $10,000。请在表格 B1 第2页项目 6(c)中填入扣除申请，并填写所有资料，以便我们审核您的申请。

本身

扣除类型身份证件 (1 至 8) (1 或 2) 身份证编号 S$

8 1 S 1 2 3 4 5 6 8 A 9 5 0 0 .00

B 先生扣除类型身份证件 (1 至 8) (1 或 2) 身份证编号 S$

8 1 S 1 2 3 4 5 6 8 A 5 0 0 .00


第 19 页

5 祖父母看护者扣除（GCR）是否

如果您是已婚、离婚或丧偶的在职母亲，而您的孩子是由您或您配偶／前配偶的父母或祖父母照顾，并且：

(a) 在 2015 年，此父母／祖父母居住在新加坡

(b) 在 2015 年，此父母／祖父母没有经营任何贸易、商业、专业、行业或不被雇用

(c) 在 2015 年，被看护的孩子是 12 岁或以下的新加坡公民

(d) 这孩子是您和您的配偶／前配偶所生的子女、继子女或合法领养的孩子

(e) 其他人没有以此父母／祖父母申请此项扣除

如果您在上述所有项目中勾选“是”，您将以您父母或祖父母、配偶的父母或者祖父母中的任何一位申请 $3,000 的 QCR 扣除用于抵消您的劳力所得。

此信息旨在协助纳税人更好地了解一般的纳税义务，并非为了所有可能出现的税务课题提供全面的解答。

截至 2016 年1月1日，此信息是正确的。新加坡国内税务局竭力确保有关信息符合现有法律和常规，如有任何变动，新加坡国内税务局保留做出相应调整的权利。

如欲进一步查询，请拨电 1800-356 8300 联络我们的税务服务人员或浏览我们的网站 www.iras.gov.sg。

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