What includes as an income?

[hanako]

Hi, everyone.
Now I started to work in Singapore as a part timer.
But for some reasons, my husband has to claim spouse relief.
It means I can't earn over $4000.

IRAS says, "You may not claim spouse relief if your spouse had income of more than $4,000 in 2010."

Does income here means the total income for one year or the income after deducting some expenses like transportation fee and baby sitter fee?

For example, my income is $4500 and expense is $600, can my husband claim spouse relief?

Please let me know the answer, hint.
The place to get an advice at no charge is also helpful for me.

Thank you,

[too bad]

Income is gross income before deductions.

[also note that]

the $4,000 is an annual limit whereas you are probably earnng $4,000 / month!

Also, if your husband doesn't claim the spouse relief, it means that you can claim it against your own income.  For sure, it would probably save you tax at a lower rate but it is still a saving.

[AND... ...]

You can claim maid levy as a tax relief (but your spouse cannot).