Why duplicate claims are reviewed
IRAS reviews assessments to verify relief eligibility. The 10 October 2025 FAQ identifies non-shareable relief claimed by several people, shareable claims exceeding the maximum, and incompatible reliefs for the same dependant. Its examples are two people seeking S$3,000 Grandparent Caregiver Relief, parents each claiming the full S$4,000 qualifying child relief, and spouse versus parent relief for the same person. Meet all eligibility requirements first; for shareable relief, the original claimants should agree allocations totalling 100%.
Submit all replies in one session
Use Singpass or SFA, then Individuals, Filing Matters, Update Duplicate Relief Claim. Select Yes and enter zero to withdraw, Yes and the desired percentage to share, or No to retain the original claim. Every claimant must reply, including those retaining a claim. Complete every duplicate-relief tab in one session; a red exclamation marks incomplete tabs. Submit and check for successful acknowledgement with a number; without acknowledgement, submit again.
Other claimants and disagreement
Successfully submitted replies from other claimants appear immediately and reflect the access time. You cannot edit another person’s response; ask that claimant to correct an error by the deadline, while submitting your own reply on time. If agreement is not reached, enter the percentage you wish to claim. The minimum positive percentage is 0.01%; zero is used for withdrawal.
How IRAS resolves conflicting claims
Qualifying/Child Relief (Disability), Parent/Parent Relief (Disability) and Sibling Relief (Disability) can be shared among same-type claimants for one dependant. Disagreement with total claims above 100%, or missing replies, leads to equal apportionment among all claimants. Spouse Relief takes precedence over parent and disabled-sibling relief; disabled-child relief takes precedence over disabled-sibling relief. Disputed or unanswered grandparent caregiver claims go to the claimant producing the greatest tax benefit for the family. Except for Grandparent Caregiver Relief, a dependant cannot support more than one relief as described in this FAQ.
Deadlines, amendments and records
Reply within 21 days of the letter. Amend only before its due date. Before the deadline, revisit the service to see your response; afterwards retrieve Acknowledgement of Duplicate Relief Claim Submission under Inbox, View Notices, Individual. Do not substitute Amend Tax Bill. Extensions are considered case by case via 1800 356 8300 or Live Chat; Live Chat is also an alternative where digital-service use is difficult. Additional tax from withdrawal is approximately withdrawn relief multiplied by the applicable marginal tax rate; the resident calculator assists a fuller computation.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗