Besides claims on expenses incurred while working from home, taxpayers may also be eligible for other reliefs and rebates. The Sunday Times takes a look at some of them.

1 COURSE FEES

If you have attended courses, seminars or conferences relevant to your job or that lead to an approved qualification, and if you paid for the courses yourself, you may claim relief. This is applicable for fees incurred up to a maximum of $5,500 each year.

Courses for recreational or leisure purposes or general skills such as social media and basic website building are not eligible.

2 PARENTS

You can claim $9,000 per dependant - parents, grandparents, parents-in-law or grandparents-in law - if the dependant is staying with you.

If the dependant does not stay with you, you can claim $5,500 for each individual. This is as long as the dependant's income did not exceed $4,000 and the person was at least 55 years old last year.

If the dependant lived in a separate household in Singapore, you must have incurred $2,000 or more in supporting them last year.

3 CENTRAL PROVIDENT FUND

Self-employed people with a yearly net trade income exceeding $6,000 must make compulsory MediSave contributions to their CPF accounts. You can claim CPF relief on the contributions.

4 PARENTHOOD TAX REBATE

Eligible parents can claim the rebate to offset their payable income tax. This rebate is given in the year of assessment immediately following the year when the child is born, and ranges from $5,000 to $20,000.

The rebate can be shared between both parents, with unutilised rebate balances automatically carried forward to offset future taxes payable.

Choo Yun Ting