Answer: Both mom and dad, only one is 60 years old.

Or, grandparents over the age of 60 whose children have passed away.

Taxpayers' expenses for supporting one or more parents who have reached the age of 60 and grandparents whose children have passed away can be deducted before tax.

It will be verified.

What kind of tax is personal income tax?

Personalincometax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income derived from inside and outside China. On the other hand, non-resident taxpayer only pays personal income tax for its income from China. Personal income tax is a kind of income tax levied by the state on the income of its citizens and individuals living in the country, as well as the income obtained by overseas individuals from the country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

From 20 11September1day, the tax exemption in China Mainland will be adjusted to 3,500 yuan. On June, 2065438+08 10, the tax threshold was adjusted to 5,000 yuan per month. 20 18 June 10 October.