You can fill in one or two personal income taxes to support the elderly.

You can only select one dependent at a time when deducting deductions for supporting the elderly. If you fill in two dependents, you need to submit them in two times. Dependents refer to parents who are over 60 years old, including stepparents, adoptive parents, and grandparents over 60 years old whose children have died. If the special additional deduction for personal income tax cannot be fully deducted in one tax year, it cannot be carried forward for deduction in subsequent years.

The specific filling method is as follows:

1. How to fill in the children’s education column: If you have no children or your children have graduated, you do not need to fill it in. If you have children and are in school, fill it in again. When filling in, be sure to accurately select the stage of your child’s education. Other filling requirements are as shown in the table below.

2. How to fill in the continuing education column: If the person who fills out the form is currently receiving continuing education, fill in the corresponding information according to the prompts in the form. The detailed instructions are as follows.

3. How to fill in the housing loan interest column: If you have mortgaged your first home, you must meet the requirements for filling in the information in this column. If you do not meet the conditions, you do not need to fill in the information in this column.

4. How to fill in the housing rent column: If the person filling out the form is currently renting a house, then you can fill in the information in this column. Be careful to accurately fill in the city where you rent, as well as other information such as address, because different cities have different standards.

5. How to fill in the column for supporting the elderly: If your parents are currently alive and over the age of sixty, you have met the conditions for filling in the information in this column, otherwise do not fill it in.

6. How to fill in the serious illness medical column: When the out-of-pocket part of the medical expenses exceeds the prescribed standard, fill in the information in this column based on the actual situation.

There are two ways to declare support for the elderly in personal income tax:

1. Declare through the withholding agent: deduct the withholding tax when the unit pays monthly wages 2. Annual self-declaration of comprehensive income: Taxpayers handle deductions on their own during the annual final settlement and declaration of comprehensive income. You can choose between March 1 and June 30 of the following year to make a settlement declaration to the competent tax authority at the place of remittance.

① Deduction standards for special additional deductions for supporting the elderly: If the taxpayer is an only child, a fixed deduction of 2,000 yuan per month is required. If a taxpayer is not an only child, he or she must share the monthly deduction of 2,000 yuan with his or her siblings, and the maximum shared deduction shall not exceed 1,000 yuan per month. ② The allocation method of the special additional deduction for supporting the elderly: The allocation method of the special additional deduction for supporting the elderly includes sharing it equally or by agreement between the caregivers, or it can also be allocated by the dependent. If a designated allocation or agreed allocation method is adopted, the maximum deduction amount allocated by each taxpayer shall not exceed 1,000 yuan per month, and a written allocation agreement must be signed. If the designated allocation is inconsistent with the agreed allocation, the designated allocation shall prevail.

③ If the taxpayer’s parents are both over 60 years old, when deducting the elderly support, the deduction standard is calculated based on the fact that each taxpayer has two elderly dependents. As long as one of the parents reaches 60 years old, the deduction can be enjoyed, and the calculation is not based on the number of elderly people. ④ If all the brothers and sisters who are not the only child have passed away, within one tax year, if the taxpayer’s other brothers and sisters have passed away, the taxpayer can deduct 2,000 yuan/month according to the standard of only child support for the elderly in the second year. If the taxpayer’s brothers and sisters If all of them have passed away before January 1, 2019, they choose to enjoy the standard deduction for supporting the elderly as an "only child". The taxpayer has already reported as a "non-only child" and can modify the declared information. In January, the taxpayer will be classified as a non-only child. The part that is less than you can enjoy can be deducted when you receive your salary in the next month.

I hope the above content will be helpful to you. If you have any other questions, please consult a professional lawyer.

Legal basis: "Notice of the State Council on Issuing Interim Measures for Special Additional Deductions for Individual Income Tax"

Article 22

Taxpayers support one or more persons The support expenses of the dependents shall be deducted at a fixed amount according to the following standards:

(1) If the taxpayer is an only child, a fixed amount of 2,000 yuan per month shall be deducted;

(2) If the taxpayer is not an only child, the monthly deduction limit of 2,000 yuan will be shared between him and his siblings, and the amount shared by each person cannot exceed 1,000 yuan per month. The support can be shared equally or by agreement, or the dependent can designate the share. If the apportionment is agreed upon or designated, a written apportionment agreement must be signed, and the designated apportionment shall take precedence over the agreed apportionment. The specific allocation method and amount cannot be changed within a tax year.