With effect from Year of Assessment 2026, IRAS has amended the Spouse Relief and Spouse Relief (Disability) to include maintenance payments made by legally separated wives to their husbands under a court order or deed of separation. Previously, the relief was only available to husbands maintaining wives or to wives maintaining incapacitated husbands. The amendment addresses a long-standing gap and aligns the relief with evolving family law norms.
Key Takeaways
- Inclusive Relief for Separated Spouses: A legally separated wife can now claim Spouse Relief of up to $2,000 (or $5,500 for disability relief) for maintenance payments made pursuant to a court order or deed of separation, provided the husband’s annual income does not exceed $4,000 (or $4,000 for disability).
- Documentation Requirements: Claimants must retain the court order or deed of separation and evidence of payment (e.g., bank transfer records) for at least five years for IRAS audit purposes; the relief is not automatic and must be declared in the tax return.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Original Announcement