Ordinary and disability eligibility
For YA 2026, the supported child must be unmarried and meet the listed natural, step or adoption relationship in 2025. Ordinary QCR requires age below 16 or full-time education at 16 or above, and income no more than S$8,000. NS, internship and part-time earnings count, while scholarships and bursaries do not. The age, education and income tests do not apply to qualifying disability relief. QCR is S$4,000; disability relief S$7,500.
Share correctly and substantiate special needs
Eligible parents can agree shares within the per-child amount. QCR or disability relief is allowed before WMCR, with their combined amount capped at S$50,000 per child. First-time disability claims require the relevant evidence; specified non-SPED cases need a current professional report with diagnosis, testing and functional limitations for case-by-case review. Remove prefilled claims when conditions cease. Amendments to shared claims can require action by both parents.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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