By The Boy Who Procrastinates - April 06, 2018 With just approximately 1 more week to the due date for the filing of individual income tax, I would like to share this calculator for Parent Relief. Before going into details, let us take a step back for the uninitiated and have an overview of the parent relief. Parent Relief / Handicapped Parent Relief To qualify for the Parent Relief / Handicapped Parent Relief for YA2018, the following conditions must be satisfied: Dependent was living in Singapore in 2017. Dependent living in the same household as you. If the dependent lived in a separate household in Singapore in 2017, you must have incurred $2,000 or more in supporting him/her in that year. Dependent was 55 years of age or above in 2017. If not, he/she must have been physically or mentally disabled.  Dependent did not have an annual income exceeding $4,000 ......