# Verification record — `sg/iras/individual-income-tax-return-formb1` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-02` The document was derived entirely from IRAS's own live guidance pages describing the myTax Portal e-Filing flow and its underlying reliefs/income rules. The full field-by-field comparison the practice requires against the **live, Singpass-authenticated myTax Portal screens** (Procedure step 2) has not been completed, so this remains `draft`, not `verified`. ## Sources examined - **Document `(id, version)`:** `sg/iras/individual-income-tax-return-formb1` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Inland Revenue Authority of Singapore ("IRAS"). - **Primary source (flow):** ("e-Filing your Income Tax Return", last updated 27 February 2026 per the page itself). Fetched directly with `curl` (HTTP 200) — `iras.gov.sg` is **not** on this registry's blocked-domain list ([[gov430-taxes-vertical-and-gsp0019]], [[gov474-dmv-business-formation-vertical-and-xfa-extraction]]), unlike `canada.ca`/`nzta.govt.nz`/`ato.gov.au`. Content was extracted from the page's `eyd-rte` rich-text-area divs (the Sitefinity CMS's content wrapper class) between the page's `

` and its footer marker, stripped of tags and HTML-unescaped, rather than trusting a summarized fetch — the [[gov-source-fidelity-verification]] discipline. - **Secondary sources (relief/income detail):** - ("Tax reliefs", last updated 6 March 2026) — the itemised list of 13 personal reliefs plus the $80,000 relief cap and its worked example. - ("What is taxable, what is not", last updated 26 February 2026) — income category list. - ("Basic guide for new individual taxpayers", last updated 16 April 2026) — the four-row "Taxpayer Group" filing-requirement table and Year of Assessment mechanics. - ("Tax reliefs, rebates and deductions" hub page) — rental-expense and other deduction categories. - **Confirmed absent, not assumed:** IRAS does not publish a standalone fillable "Form B1" for individual employees. Direct fetch of `iras.gov.sg/quick-links/forms` (HTTP 200) lists only GST, property, corporate-tax, and "other taxes and services" form categories — no individual-income-tax category, and no PDF anywhere on the site named "Form B1". This corroborates the catalog candidate's own note that IRAS is "portal-only for practical purposes" and confirms myTax Portal itself is the filing instrument the >98% e-filing rate refers to, the same portal-only shape already flagged for `au/ato/individual-tax-return-mytax`. - **Retrieved / reviewed:** 2026-07-02. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## What was confirmed against the source | Source element | Field(s) | |---|---| | Step 1: Singpass/SFA requirement | `hasSingpassOrSfa` | | Basic guide Step 2/3: Year of Assessment, four-row Taxpayer Group table | `yearOfAssessment`, `taxpayerFilingCategory` | | Singpass/SFA login (identity) | `nricOrFinNumber`, `fullName` | | Tax residency page + Tax reliefs eligibility note (residents only may claim reliefs) | `isTaxResident` | | Step 2 (required documents)/Step 4 (pre-fill description): AIS employer participation, Form IR8A | `employerParticipatesInAis`, `grossEmploymentIncome` | | Step 5, "What if my employment income details are not shown above?" tick-box | `employerWillTransmitIncomeDetailsNotYetShown` | | Step 5, overseas-posting exemption from declaring employment income | `wasPostedOverseasWholeYear` | | "What is taxable" — rent from property; "Tax reliefs, rebates and deductions" — rental expense deductions | `hasRentalIncome`, `grossRentalIncome`, `rentalExpensesClaimed` | | "What is taxable" — trade/business/profession/vocation, gig/freelance; Step 2 required documents (business/partnership tax reference number) | `hasSelfEmploymentOrTradeIncome`, `selfEmploymentNetProfit`, `businessOrPartnershipTaxReferenceNumber` | | "What is taxable" — income received from overseas | `hasOverseasIncomeReceivedInSingapore`, `overseasIncomeReceivedInSingaporeAmount` | | Step 5 "+ADD NEW" other-income screen; "What is taxable" catch-all categories (dividends, interest, gains, annuity, alimony, estate/trust, royalty, SRS withdrawals; winnings explicitly NOT taxable) | `hasOtherTaxableIncome`, `otherTaxableIncomeAmount`, `otherTaxableIncomeDescription` | | Step 6 Filing Tip (the $8,000 dependant-income question) | `dependantsIncomeUnder8000` | | Tax reliefs page's 13-item list (11 active reliefs for YA2026, two lapsed and excluded — see below) | `isClaimingSpouseRelief` through `cpfReliefMedisaveContributionsAmount` | | Step 7: Consolidated Statement review, declaration checkbox, Submit | `reviewedConsolidatedStatement`, `declarationConfirmed`, `submissionDate` | ## What is NOT independently confirmed (out of scope), and honesty flags - **Form B (self-employed) is entirely out of scope.** The catalog candidate itself scoped this document to "Form B1 (employees); Form B for the self-employed" as a separate process. A side income declaration for self-employment/trade (`hasSelfEmploymentOrTradeIncome` and its two dependent fields) is modelled because the e-Filing flow lets an employee-primary filer declare it as additional income, but the full Form B return for a primarily-self-employed filer — different filing deadline, different obligations — is not modelled here. - **The employer-filed IR21 tax-clearance process is out of scope.** The "Basic guide" Step 5 describes a non-Singapore-Citizen employee's tax clearance when leaving Singapore or changing jobs; this is filed by the *employer*, not the individual, and is a distinct process from the annual individual return this document models. No fields for it were added. - **Coarser sourcing grain than a form-derived schema.** Unlike `au/ato/individual-tax-return-mytax` (extracted from a printed PDF with numbered items and box labels) or `ca/cra/individual-income-tax-and-benefit-return-t1` (a fillable PDF), this document is sourced entirely from prose guidance pages because IRAS publishes no downloadable individual-return form at all — confirmed by direct fetch of the forms index, not assumed. The clearest instance: the e-Filing page's Step 5 "Declare other sources of income" screen is described only as a generic "+ADD NEW" details page, with no individual box names given — `hasOtherTaxableIncome`/ `otherTaxableIncomeAmount`/`otherTaxableIncomeDescription` is therefore one catch-all field group (citing the "What is taxable" page's category list in its own description) rather than one field per income type. A future revision that can drive the live, authenticated myTax Portal screens should replace this with individually-named fields. - **Repeating per-child relief structure not expressible.** Qualifying Child Relief and Working Mother's Child Relief are both genuinely per-child (the Tax reliefs page's worked example shows a family claiming QCR on 3 children and WMCR at 15%/20%/25% rates per child) — a repeating structure the flat v0.3 field model (GSP-0009) cannot express, the same limitation recorded for AU myTax's multiple-employer/multiple-health-policy rows and IE Form 11S/NZ IR3's repeating panels. `qualifyingChildReliefAmount` and `workingMothersChildReliefAmount` each model a single representative amount; a filer with more than one qualifying child is only partially served by v1.0.0. - **No dollar amount fields for IRAS-computed reliefs.** The three NSman reliefs (Self/Wife/Parent) and CPF Relief for Employees are modelled as claim-only booleans with no corresponding amount field, because none of the sourced pages describe the filer typing a dollar figure for them — IRAS computes these directly from third-party-reported NSman service/testing records and mandatory employee CPF contributions. This mirrors the AU schema's treatment of ATO-computed T1/T2 offset codes (a code is entered, not a raw dollar amount) — not a gap, a deliberate reflection of who computes the figure. - **Two catalog-listed reliefs deliberately excluded, not merely unclaimed.** Foreign Domestic Worker Levy Relief ("Lapsed with effect from YA 2025") and Course Fees Relief ("Lapsed with effect from YA 2026") are both gone for Year of Assessment 2026, the edition this document targets — they are not modelled as fields at all, rather than modelled and left perpetually `false`, since a future YA2027+ document version would need to re-confirm they stay lapsed rather than silently reappearing as dead fields. This is an editorial exclusion decision, not an oversight; a prior YA (e.g. a hypothetical YA2024 edition) would need both reliefs restored. - **No NRIC/FIN format regex is asserted.** `nricOrFinNumber` uses `minLength`/`maxLength` only, no `pattern`, matching the discipline `sg/acra/sole-proprietorship-registration`'s `ownerNricOrFin` field already used — no source reviewed this cycle independently confirmed the character format against myTax Portal's own validation. - **No attestation `documents[]` entry.** None of the four sourced pages give the declaration checkbox's exact statement text (the e-Filing page says only "Check the declaration box and select 'Submit'"); the same discipline `gb/ukvi/standard-visitor-visa` and `de/bmi/passport-application` used when a sign-off statement's exact wording wasn't independently sourced. `declarationConfirmed` models the act of checking the box, not a quoted statement. ## Why every field here is optional except the compulsory few Like `au/ato/individual-tax-return-mytax`, myTax Portal's defining shape is **reviewing a pre-filled return**: IRAS states it "will pre-fill" employment income (from AIS-participating employers), donations, NSman Relief, rental income (from last year's declaration or e-stamped tenancy records), and prior reliefs before the individual ever opens the return. A field being optional here therefore reflects both (a) genuine applicability — most income/relief items apply only to some filers, exactly as the source describes — and (b) the pre-fill shape itself, since myTax Portal may already show a correct value the filer never manually enters. Only the access gate (`hasSingpassOrSfa`), the core identity/filing-status facts every filer genuinely needs (`yearOfAssessment`, `taxpayerFilingCategory`, `nricOrFinNumber`, `fullName`, `isTaxResident`), and the final Consolidated Statement review/declaration/submission-date fields are `required: true`. This is the **second** published GovSchema document exercising the "review a pre-filled return" shape (after AU myTax); the still-open DE ELSTER candidate shares it too ([[gov430-taxes-vertical-and-gsp0019]]). ## Time-versioning and the `edition` axis (flagged spec gap, fifth jurisdiction) Singapore's Year of Assessment is genuinely time-versioned — income earned in one calendar year (e.g. 1 Jan-31 Dec 2025) is assessed and filed the following year (YA 2026, by 18 April 2026) — but this shape fits **none** of spec v0.3's closed `edition.scheme` enum (`us-tax-year` / `gb-tax-year` / `award-year`, SPEC.md §5.7): it isn't a split fiscal year like the US/UK schemes, and naming it after either of those countries would misattribute the jurisdiction. Rather than mislabeling the scheme or unilaterally extending a closed enum, this document is published at the **plain, non-edition** registry path (`registry/sg/iras/individual-income-tax-return-formb1/1.0.0/schema.json`). This is the **fifth** reference schema to hit this exact gap, after IE Form 11S, NZ IR3, CA T1, and AU myTax — further reinforcing `spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md` as a genuinely cross-jurisdictional need. Check `spec/proposals/README.md`'s status line for GSP-0019 before assuming it is still undecided. ## Worked mock-data walkthrough (no live portal access) myTax Portal is Singpass/SFA-authenticated and not reachable pre-login in this environment, the same constraint as `sg/ica/passport-application` and `sg/acra/sole-proprietorship-registration`. A representative walkthrough instead: 1. `hasSingpassOrSfa = true` → proceeds past the access gate. 2. `yearOfAssessment = 2026`, `taxpayerFilingCategory = "required_to_file"`. 3. `nricOrFinNumber = "S1234567D"` (illustrative only — no real NRIC), `fullName = "Tan Wei Ling"`, `isTaxResident = true`. 4. `employerParticipatesInAis = true`, `employerWillTransmitIncomeDetailsNotYetShown = true`, `wasPostedOverseasWholeYear = false` — employment income is left to myTax Portal's own pre-fill (`grossEmploymentIncome` not collected). 5. `hasRentalIncome = false`, `hasSelfEmploymentOrTradeIncome = false`, `hasOverseasIncomeReceivedInSingapore = false`, `hasOtherTaxableIncome = false` — no additional income to declare. 6. `dependantsIncomeUnder8000 = true`, `isClaimingSpouseRelief = false`, `isClaimingQualifyingChildRelief = true`, `childReliefIsDisabilityVariant = false`, `qualifyingChildReliefAmount = 4000`, `isClaimingSrsRelief = true`, `srsReliefAmount = 15300`, `isClaimingCpfReliefForEmployees = true` (no amount field — IRAS-computed). 7. `reviewedConsolidatedStatement = true`, `declarationConfirmed = true`, `submissionDate = "2026-04-10"`. The conformance packet in `conformance/sg/iras/individual-income-tax-return-formb1/1.0.0/` implements this scenario and was checked programmatically against this schema's own `required`/`requiredWhen` constraints (0 errors). ## Path to a `verified` claim (next step) To advance to `status: verified`, a reviewer applies `manual-source-review-v1` Procedure step 2 against the live, Singpass-authenticated myTax Portal screens, replaces the catch-all `hasOtherTaxableIncome` group with individually-named fields once the portal's own screen labels can be read, and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability). ## Re-verification Per the practice's Cadence, `nextReviewBy` is set to **2027-01-01** (6 months), and in any case before the Year of Assessment 2027 filing season opens, since the source content (relief list, thresholds, filing dates) changes annually.