1, if the taxpayer is an only child, it will be deducted according to the standard of 2000 yuan per month;

2. If you are a non-only child, the deduction of 2,000 yuan per month should be shared with your brothers and sisters;

3. Sharing methods include sharing by the dependents equally or by agreement, and can also be designated by the dependents;

4. The amount shared by each person per month cannot exceed 1 1,000 yuan.

Pre-tax deduction standard for housing loans:

1, and the personal income tax deduction standard for housing loans is 1000 yuan per month;

2. The maximum deduction period shall not exceed 240 months;

3. If you can enjoy the deduction, you can choose to deduct it from one of them according to the agreement of both husband and wife. Keep a tax year unchanged after confirmation.

The pre-tax deduction standard for children's education is as follows:

1, personal income tax is deducted according to the standard quota of 1000 yuan per child per month;

2. Parents of educated children can deduct 50% of the deduction standard respectively;

3. With the consent of parents, one of them can also choose the deduction standard of 100%. However, the specific deduction method cannot be changed within a tax year.

There are special fees for individual taxes:

1, children education

2. Continuing education;

3. Serious illness medical treatment;

4. Housing loan interest;

5. Housing rent;

6. Support the elderly.

In a word, support means that children provide necessary living conditions for their parents materially and spiritually. Children, as supporters, should fulfill the obligations of financial support, life care, spiritual comfort and special needs care. The supporter shall fulfill the obligation of providing financial assistance, life care and spiritual comfort to the elderly and take care of their special needs.

Legal basis:

Article 14 of the Notice on the Interim Measures for Special Additional Deduction of Individual Income Tax

If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.

The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.