Making changes after filing/receiving tax bill

If you need to make changes after filing your original Income Tax Return, please re-file via myTax Portal.

If you disagree with your tax bill, please file an amendment using the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill.

After filing

If you have filed your Income Tax Return online at myTax Portal, you may re-file once.

Re-filing must be done within 7 days of your previous submission or by 18 Apr, whichever is earlier.

Steps to re-file your Income Tax Return:

1. Log in to myTax Portal.
2. Select 'Individuals' >'File Income Tax Return'.
3. Follow the instructions shown on the screen to re-file.

When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable.

Once you have re-filed successfully, your new submission will override the previous submission.

After receiving your tax bill

Deadline for filing amendments

Your amendments must be filed within 30 days from the date stated in your income tax bill (i.e. Notice of Assessment). IRAS will review your amendments and inform you of the outcome. You may refer to our FAQ (PDF, 308 KB) for more information.

Ways to file amendments

If you have received your tax bill, you may file an amendment using the “Amend Tax Bill” digital service:

1. Login to myTax Portal.
2. Select Individuals > Filing Matters > Amend Tax Bill.

Details to provide

If you are filing your amendments by email to IRAS, you should state clearly the reasons for making the amendments and provide the following details (where applicable):

1. Income

Employment income

1. Type and nature of income * (e.g. salary, bonus, allowance);
2. Amount of income (please specify the amount for each type); and
3. A copy of all supporting documents.

* Lump sum payments

If the income is a lump sum payment that you have received from your ex-employer, please provide the following:

1. Nature and circumstances leading to the payment;
2. Amount of the payment;
3. Basis of arriving at the amount;
4. Whether the payments were made in accordance with any agreement or term(s) of contract. If yes, please forward a copy of the relevant agreement or contract; and
5. A copy of any correspondences relating to the payment (e.g. termination agreement).

Trade, business, profession or vocation income

1. Nature of your business;
2. Name of business, if applicable;
3. Business registration number, if applicable;
4. Accounting period from dd/mm/yyyy to dd/mm/yyyy; and
5. A 4-line statement in the following format:
   1. Revenue
   2. Gross profit/loss
   3. Allowable business expense
   4. Adjusted profit/loss [(d) = (b) less (c)].

   Other income

   1. Type and nature of income (e.g. rental, royalty, charge); and
   2. Amount of income (please specify the amount for each type).

   To submit details of your rental income and rental expenses, please use the Rental Calculator (XLS, 356KB).

   2. Expenses

   1. Nature of expenses incurred;
   2. Purpose of incurring the expenses;
   3. Basis of arriving at the amount; and
   4. Dates on which the expenses were incurred.

   To submit your claims for employment expenses, please use the employment expenses schedule (XLS, 50KB).

   More on expenses

   • Employment expenses
   • Business expenses

   To submit details of your rental income and rental expenses, please use the Rental Calculator (XLS, 356KB).

   3. Reliefs/rebates available to all taxpayers

   Course Fees Relief

   1. The Year of Assessment that you wish to claim the relief;
   2. The amount of relief that you wish to claim;
   3. Name of institution/school and the course attended;
   4. Date(s) of payment of the course fees;
   5. Amount of course fees paid on each date in (4); and
   6. Confirmation that you have met the qualifying conditions.

   For details, please refer to Course Fees Relief.

   CPF/Provident Fund Relief for employees

   1. The Year of Assessment that you wish to claim the relief;
   2. The amount of relief that you wish to claim; and
   3. The Form IR8A (i.e. Return of Employee's Remuneration) or Form IR8S (i.e. Details of employer's/employee's contributions to CPF), where applicable, from your employer for the Year of Assessment that you wish to claim the relief.

   Siblings Relief (Disability)

   1. The Year of Assessment that you wish to claim the relief;
   2. Name and identification number (NRIC/FIN) of your sibling/sibling-in-law with disability; and
   3. Confirmation that you have met the qualifying conditions.

   First-time claims

   If you are claiming Siblings Relief (Disability) for the first time, please email us the:

   • Completed Application for claim of Disability-Related Tax Relief (DOC, 413KB); or
   • Letter/supporting documents from the disability association in respect of your brother/sister indicating the disability details.

   Life Insurance Relief

   1. The Year of Assessment that you wish to claim the relief;
   2. The amount of relief that you wish to claim;
   3. The amount of insurance premium paid in the year before the Year of Assessment;
   4. The amount of insured value of the policy;
   5. Name of the insurance company;
   6. Name of the insured person; and
   7. Confirmation that you have met the qualifying conditions.

   For details, please refer to Life Insurance Relief.

   Parent Relief/Parent Relief (Disability)

   1. The Year of Assessment that you wish to claim the relief;
   2. The dependant's name, identification number (NRIC/FIN) and date of birth;
   3. The dependant's address and the amount of his/her income in the year before the Year of Assessment; and
   4. Confirmation that you have met the qualifying conditions.

   Sharing Parent Relief/Parent Relief (Disability)

   If you are sharing the Parent Relief/Parent Relief (Disability), claimants must agree on the basis of apportionment before they claim the relief on the same dependant. Otherwise, the Comptroller of Income Tax will apportion the relief equally among all claimants.

   First-time claims

   If this is your first time claiming Parent Relief (Disability) on the dependant, please email us the:

   • Completed Application for claim of Disability-Related Tax Relief (DOC, 413KB); or
   • Letter/supporting documents from the disability association in respect of your parent indicating the disability details.

   4. Additional reliefs/rebates available to married/divorced/widowed taxpayers

   NSman Parent Relief

   1. The Year of Assessment that you wish to claim the relief; and
   2. Confirmation that you have met the qualifying conditions.

   Parenthood Tax Rebate (PTR)

   1. Please email us the completed "PTR Claim Form" (PDF, 327KB) signed by both you and your spouse. In the claim form, please state the following:
      • Name, NRIC number and child order for the purposes of claiming the rebate;
      • Basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%);
      • You and your spouse's full name & NRIC number; and
      • Confirmation that both of you have met the qualifying conditions.
   2. Submit the following documents, where applicable:
      • A copy of your child's legal adoption papers (for an adopted child);
      • A copy of your marriage certificate (if your marriage was registered outside Singapore); and
      • A copy of the court order on the custody and/or maintenance of child/children from a previous marriage.

   For details, please refer to Parenthood Tax Rebate.

   Qualifying Child Relief/Child Relief (Disability)

   1. The Year of Assessment that you wish to claim the relief;
   2. Name and identification number (NRIC/FIN) of your child;
   3. Amount of relief that you wish to claim;
   4. Confirmation that your child was studying full-time if your child was 16 years old or older (not applicable for Child Relief (Disability));
   5. Confirmation that your child did not receive income exceeding $4,000 in the year before the Year of Assessment (not applicable for Child Relief (Disability)); and
   6. Confirmation that you have met the qualifying conditions.

   First-time claims

   If this is your first time claiming Child Relief (Disability), please email us the:

   • Completed Application for claim of Disability-Related Tax Relief (DOC, 413KB); or
   • Letter/supporting documents from the disability association/Special Education school in respect of your child indicating the disability details.

   Spouse Relief/Spouse Relief (Disability)

   1. The Year of Assessment that you wish to claim the relief;
   2. Name and identification number (NRIC/FIN) of your spouse; and
   3. Confirmation that you have met the qualifying conditions.

   First-time claims

   If you are claiming Spouse Relief (Disability) for the first time, please email us the:

   • Completed Application for claim of Disability-Related Tax Relief (DOC, 413KB); or
   • Letter/supporting documents from the disability association in respect of your spouse indicating the disability details.

   5. Additional reliefs/rebates available to married/divorced/widowed female taxpayers

   Foreign Domestic Worker Levy (FDWL) Relief

   1. The Year of Assessment that you wish to claim the relief;
   2. The amount of relief that you wish to claim;
   3. The amount of FDWL paid in the year before the Year of Assessment; and
   4. Confirmation that you have met the qualifying conditions.

   Grandparent Caregiver Relief

   1. The Year of Assessment that you wish to claim the relief;
   2. Name and identification number (NRIC/FIN) of the caregiver;
   3. Name and NRIC of your child that is being taken care of by the caregiver;
   4. Relationship between the caregiver and you;
   5. Confirmation that the caregiver does not have annual trade, business, profession, vocation or employment income exceeding $4,000 in the year prior to the Year of Assessment that you wish to claim the relief; and
   6. Confirmation that you have met the qualifying conditions.

   NSman Wife Relief

   1. The Year of Assessment that you wish to claim the relief;
   2. A copy of your marriage certificate (if your marriage was registered outside Singapore); and
   3. Confirmation that you have met the qualifying conditions.

   Working Mother’s Child Relief (WMCR)

   1. The Year of Assessment that you wish to claim the relief;
   2. Name and NRIC of your child;
   3. Order of your child in the family unit for the purpose of claiming WMCR; and
   4. Confirmation that you have met the qualifying conditions.

   For more details, please refer to Working Mother's Child Relief.

   Obligation to pay taxes

   You must still pay the tax first, via GIRO or within 1 month of receiving your tax bill, even if you disagree with your tax assessment.

   If you are not paying your taxes via GIRO, a late payment penalty will be imposed for taxes that are outstanding after 1 month. For details, please refer to Penalties for Late or Non-Payment.

   We will refund you the credit balance, if any, within 30 days from the date of your new tax bill (i.e. amended Notice of Assessment) if we revise your assessment after reviewing your objection. For details, please refer to Tax Refunds.

   FAQs

   What if I have overlooked to claim for eligible reliefs (e.g. Qualifying Child Relief) in the previous years?

   For assessments raised in 2020 and subsequent years, you have up to 4 years from the end of that year to inform us of your claims. For example, if the assessment was raised in 2020, you have up till 31 Dec 2024 (i.e. 2020 + 4 years) to inform us of your claim.

   To claim for eligible reliefs in the preceding years, please email us the details of your claims.