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Can a child whose parents are seriously ill deduct a tax?
You can't. You can enjoy the special additional deduction for serious illness medical treatment, but this deduction is only applicable to the medical expenses incurred by the taxpayer, spouse and minor children.

1, personal income tax deduction items are. Children's education: children receive full-time academic education, and each child is deducted monthly.

2. Continuing education: the monthly deduction is fixed during the school period, and the deduction period cannot exceed 48 months. Those who receive the training of skilled personnel will be deducted in the year when they obtain the vocational qualification certificate.

3. Serious illness medical treatment: after the medical insurance reimbursement is excluded, the part of individuals who have accumulated more than10.5 million yuan will be deducted within 80,000 yuan.

4. Housing loan interest: In the year when the loan interest actually occurs, it will be deducted according to the monthly standard, and the deduction period shall not exceed 240 months.

5. Housing rent: the deduction standard for municipalities and provincial capitals is1500 per month; Municipal districts/kloc-the population above 0/000000 will be deducted11000 yuan per month, and the population below1000000 will be deducted from 800 yuan every month.