Eligibility and the date distinction
A married, divorced or widowed working mother must have taxable earned income and maintain a citizen child meeting QCR or disability conditions. For qualifying children born or adopted from 1 January 2024, amounts by order are S$8,000, S$10,000 and S$12,000 for third or later children. Earlier children generally use 15%, 20% and 25% of earned income, but a pre-2024 child acquiring citizenship after 1 January 2024 uses the fixed amount. Single and male taxpayers are excluded.
Ordering, caps and claim review
Child order follows the specified birth, marriage or adoption event and includes deceased or qualifying stillborn children. Combined WMCR cannot exceed 100% of the mother’s earned income. QCR or child-disability relief is granted first, and combined child relief cannot exceed S$50,000 per child; overall personal relief is capped at S$80,000. Review previous prefilled claims when a child’s income or eligibility changes, and follow the relevant return or assessment-amendment route.
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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