IRAS Income Records for Freelance Tutors

Most Singapore private tutors operate as sole proprietors. When tax season arrives, IRAS expects a clear picture of what you earned, not a WhatsApp chat history and a half-updated spreadsheet. This guide covers the minimum records that keep Form B/B1 filing calm.

Billed vs collected

Lessons taught and cash received are not the same thing. Track both:

• Billed (earned): lessons marked complete × rate (or package draws).
• Collected: PayNow / bank transfers you have verified, with date and reference.
• Outstanding: billed minus collected: your chase list and a cash-flow signal.

What to keep for each payment

1. Student name and subject/level.
2. Period covered (e.g. July · 4 lessons) and amount in SGD.
3. Payment method (PayNow UEN/mobile) and transfer date.
4. Proof screenshot or bank reference when parents upload one.
5. Invoice / receipt if parents claim tuition through an employer.

GST is a separate question

Most freelance tutors are below the GST registration threshold. Still note “No GST” on invoices when applicable, and read our GST guide for private tutors if you are approaching registration. TutorDesk never takes a cut of your tuition fees.

Export, don’t retype

At filing time you want a CSV of income records, not a month of copy-paste. TutorDesk keeps billed vs collected by month and exports a clean ledger in one click.