Eligibility for Spouse Relief Deduction in Income Tax

[khan2712]

For background, I am a foreigner on EP who got married in October 2020. Got my wife's DP IPA issued in November 2020. However, we only arrived in Singapore in late December 2020 and got out of SHN in January 2021. My wife's DP issue date is in January 2021.

Obviously, she has no income in Singapore in 2020 but since her DP was issued in January 2021, does that disqualify us from claiming Spouse relief in our tax filing ?

[PNGMK]

Seems not - https://www.iras.gov.sg/IRASHome/Indivi ... se-Relief/

To claim this relief, you must satisfy these conditions:

Your spouse was living with or was supported by you in the previous year; and
Your spouse did not have an annual income* exceeding $4,000 in the previous year. This condition does not apply to handicapped spouses.

[khan2712]

Seems not - https://www.iras.gov.sg/IRASHome/Indivi ... se-Relief/

To claim this relief, you must satisfy these conditions:

Your spouse was living with or was supported by you in the previous year; and
Your spouse did not have an annual income* exceeding $4,000 in the previous year. This condition does not apply to handicapped spouses.

So, I can claim it even if my spouse on DP was not residing in Singapore in 2020 ?

[PNGMK]

Yes - it looks to be that way.

https://www.iras.gov.sg/IRASHome/Indivi ... se-Relief/