The method for filling out the personal tax declaration for supporting the elderly is as follows:

1. Prepare the information of the dependent, including the name, ID number, and relationship with the dependent.

2. If there is a dependent person, please prepare their name and ID number.

3. Prepare the withholding agent information, including employer name and tax ID number.

4. Fill in the information in the personal tax declaration system and submit it.

Preferential tax policies for personal income tax:

1. Deduction standard for children supporting the elderly: For parents whose children are supporting the elderly over 60 years old (including 60 years old), they can deduct 2,000 yuan per month The deduction is based on the standard;

2. Limitation on the number of dependents: for each dependent elderly person, the deduction of support expenses can be enjoyed by no more than 2 children***, and the deduction is shared;

< p>3. Annual adjustment mechanism: The deduction limit for supporting the elderly may be adjusted annually according to relevant national policies to adapt to social and economic development and price changes;

4. Diversity of declaration methods: taxpayers can Withhold and pay through the unit, declare online by yourself, or go to the tax authorities to handle relevant deduction matters;

5. Information collection and review: The tax authorities will collect and review the information provided by taxpayers to support the elderly. Ensure the authenticity and compliance of deduction information.

To sum up, when filing an individual tax declaration to support the elderly, taxpayers need to prepare the dependent’s name, ID number, relationship with the dependent, and the same information as the dependent (if any) ), as well as the name and tax number of the withholding agent, and then correctly fill in and submit this information in the personal tax declaration system.

Legal basis:

"Interim Measures for Special Additional Deductions for Personal Income Tax"

Article 22

Taxpayers support one person The support expenses for dependents above 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 will be deducted; (2) If the taxpayer is not an only child, the taxpayer and his siblings will be deducted at a fixed amount The monthly deduction quota of 2,000 yuan is shared, and the quota shared by each person cannot exceed 1,000 yuan per month. It can be shared equally by the caregivers or by agreement, or it can be designated by the dependent. 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 referred to in these Measures refer to parents who are over 60 years old, and grandparents who are over 60 years old and whose children have died. .

Article 25

When a taxpayer enjoys special additional deductions for the first time, he shall submit the relevant information about special additional deductions to the withholding agent or the tax authority, and the withholding agent shall promptly submit the special additional deductions Relevant information is submitted to the tax authorities, and taxpayers are responsible for the authenticity, accuracy, and completeness of the information submitted. If the special additional deduction information changes, taxpayers should promptly provide relevant information to the withholding agent or tax authorities. The information related to special additional deductions referred to in the preceding paragraph includes personal identity information of the taxpayer himself, his spouse, children, dependents, etc., as well as other information related to special additional deductions stipulated by the tax administration department of the State Council. These Measures stipulate that relevant information that taxpayers need to retain for future reference shall be retained for five years.