1.　Spouse　Relief：　这边讲配偶的收入， 没有算奖学金的啊。 PHD 的学生可以申请么？



You may claim Spouse Relief of $2,000 if you meet the following conditions:
a.　　　　　　　　 You were living with or supporting your spouse in 2012; and
b.　　　　　　　　 Your spouse does not have income of more than $4,000 in 2012. For this purpose, income includes taxable income (e.g. trade, employment and rental), tax exempt income (e.g. bank interest, dividends and pensions) and foreign-sourced income (regardless of whether it has been remitted to Singapore ).
　c.　　　　　　　 None of your children or their spouses has claimed Parent/Handicapped Parent Relief other than Grandparent Caregiver Relief in respect of your spouse.
If you are legally separated from your spouse and are making maintenance payments under a Court Order or Deed of Separation, you may also claim this relief.　 You can claim the amount of maintenance payments paid in the previous year (under court order/deed of separation), subject to a maximum of $2,000.


2.　PARENT/HANDICAPPED PARENT RELIEF 之前听说是必须在新加坡居住超过 183 天的， 这边也没写啊， 没超过的可以申请么？

You may claim this relief if in 2012 you have supported your parents, grandparents or great-grandparents or those of your spouse. Your/your spouse’s parents/grandparents/great-grandparents must:
(a)　　　　　　　　　 be living in Singapore in 2012; and
(b)　　　　　　　　　 be 55 years old or above in 2012, or physically or mentally handicapped (please give details of handicap); and
(c)　　　　　　　　　 not have an annual income of more than $4,000 (for non-handicapped aged parent) in 2012.　 For this purpose, income includes taxable income (e.g. trade, employment and rental), tax exempt income (e.g. bank interest, dividends and pensions) and foreign-sourced income (regardless of whether it has been remitted to Singapore).
　
If they did not live with you in the same household in Singapore, you may deduct only $4,500 for each dependant. However, you must have incurred at least $2,000 to support each of them in 2012. 　


3.　GRANDPARENT CAREGIVER RELIEF (GCR) 父母是长期签证就可以申请吧？ 宝宝12月出生的， 父母才来照顾， 可以申请么？ 还是也必须居住超过 183 天么？
　You may claim $3,000 in respect of one of your or your spouse’s/ex-spouse’s parent or grandparent if you are a working mother who is married, divorced or widowed. Your or your spouse’s/ex-spouse’s parent or grandparent must:
(a) 　　　 be living in Singapore;
(b) 　　　 be looking after any of your children who is a citizen of Singapore and is 12 years old or younger in 2012; and
(c) 　　　 not be carrying on any trade, business, profession, vocation or employment during the year 2012.
　
If you have claimed GCR, no other person is allowed to claim this relief in respect of the same dependant.