Form T - IRAS
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Legal personal representative (administrator/executor) of an estate of a deceased; and; Trustee of an estate held in trust, private trust or ... Home Taxes OtherTaxes FilingEstate/TrustIncomeTax(FormT) FormT FormT Latefilingornon-filingofIncomeTaxReturns(FormT) PersonsRequiredtoSubmitFormTThefollowingpersons(includingnon-residents)shouldsubmitFormTtotheComptrollerofIncomeTaxby15Apr:Legalpersonalrepresentative(administrator/executor)ofanestateofadeceased;andTrusteeofanestateheldintrust, privatetrustorsettlement. Onthispage: PersonsRequiredtoSubmitFormT IncometoDeclareinFormT ObtainingFormT(ForNewEstateorTrust) RequestingforAnotherFormT FAQs PersonsRequiredtoSubmitFormTThefollowingpersons(includingnon-residents)shouldsubmitFormTtotheComptrollerofIncomeTaxby15Apr:Legalpersonalrepresentative(administrator/executor)ofanestateofadeceased;andTrusteeofanestateheldintrust, privatetrustorsettlement. IncometoDeclareinFormTYouarerequiredtodeclare:Incomeearnedonedayafterthedateofdeathfromassetsleftbehindbyadeceasedperson;orIncomefromassetsheldunderaprivatetrust/settlement. ObtainingFormT(ForNewEstateorTrust)Fornewestateortrust,thelegalpersonalrepresentativeortrusteehastoprovideinformationontheestateortrustinaRequestForm. Downloadandcompletetherequestformthatappliestoyou:RequestforaFormTforaNewEstate (PDF,193KB)RequestforaFormTforaNewTrust (PDF,186KB)PleasesendtheRequestFormviaemailto [email protected]ThedownloadableFormTisnottobeusedaswehavenotassignedaTrustReferenceNumbertotheestate/trust. RequestingforAnotherFormTIfyouhave notreceivedby15Mar or misplaced yourFormT,youmayobtainanotherformby:downloading thesoftcopyofFormT;orcalling+6563513363/63513360torequestforanotherformPleasecompleteandsubmitthesignedFormTto: TheComptrollerofIncomeTax55NewtonRoadSingapore307987 FAQs WhenwillIstopreceivingFormTfromIRAS? IRASwillstopsendingFormsTtotheexecutor/administrator/trusteewhenallincomeproducing assetsoftheestatearenolongerregisteredinthenameofthedeceasedorheldintrustforthebeneficiaries. IamoneofthebeneficiariesandIhavealreadydeclaredtheestate'sincomeinmypersonaltaxreturn.WhydoyoustillsendFormTtome? YouonlyneedtodeclareyourshareoftheincomeinyourFormB1under'OtherIncome'.Asatrustee,youarerequiredtodeclarethewholeamountoftheestate'staxableincomefromallsourcesundertheFormT. Theestate/trusthasbeenfullydistributed.WhydoIstillneedtofileFormTthisyear? AFormThastobefiledforincomederivedbytheexecutor/trusteeuptothedatetheincomesourceceased.
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