The parties concerned are not allowed to fill in the information of their grandparents in the deduction and exemption for supporting the elderly in the personal income tax. They can only fill in the relevant information of their parents. According to the provisions of my country's "Interim Measures for Special Additional Deductions for Personal Income Tax", the dependents referred to in these Measures refer to parents who are over 60 years old, as well as grandparents who are over 60 years old and whose children have passed away.

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1. At what age can the mother deduct personal income tax

60 years old. As long as one of the parents is over 60 years old, they can enjoy a special additional deduction of 2,000 yuan per month. But you need to pay attention to two things: (1) This deduction does not overlap. That is to say, if your parents are over 60 years old, or you have more legal dependents who are over 60 years old, your deductions for that month will be The pension exemption amount is still 2,000 yuan. (2) If you have brothers and sisters, your exemption amount needs to be shared.

2. What is the personal tax declaration loan contract number?

The personal tax declaration loan contract number is a piece of data in the user's loan contract, also called the loan contract number. Users who fill in this data in their personal tax returns can meet the conditions for special additional deductions and can deduct or reduce a certain amount of personal income tax. It is best to check the loan contract number to be filled in through the official channel of the bank that handles the loan. This can avoid unnecessary errors and increase the pass rate of special additional deductions for personal income tax returns.

3. What does the deduction of children’s education expenses in personal income tax belong to?

The deduction of children’s education expenses in personal income tax is a special additional deduction for personal income tax. Special additional deductions for personal income tax refer to the six special additional deductions stipulated in the Personal Income Tax Law for children’s education, continuing education, serious illness medical treatment, housing loan interest, housing rent and supporting the elderly. It is one of the supporting measures to implement the newly revised Personal Income Tax Law. 1. The specific introduction is as follows:

1. Children’s education. Expenses related to full-time academic education for taxpayers’ children shall be deducted at a fixed amount of 1,000 yuan per child per month;

2. Continuing education, taxpayers’ expenses for continuing academic education in China are deducted at a fixed amount of 400 yuan per month during the academic education period;

3. Serious illness medical treatment, within a tax year, taxpayers incur The medical expenses related to basic medical insurance shall be borne by the individual after deducting medical insurance reimbursement;

4. Housing rent, the housing rent expenditure incurred by taxpayers who do not own their own housing in the main city where they work can be paid according to the prescribed quota deduct.

Relevant legal basis related to this article

Article 22 of the "Interim Measures for Special Additional Deductions for Personal Income Tax"

Taxpayers support one or more dependents The child support expenses are 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 is deducted; (2) The taxpayer is an only child. For children who are not the only child, the monthly deduction limit of 2,000 yuan will be shared between them and their brothers and sisters, 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.

Article 23

The dependents mentioned in these Measures refer to parents who are over 60 years old, and grandparents who are over 60 years old and whose children have passed away. . ?