1. If the taxpayer chooses "self-declaration of comprehensive income in the current year", it will directly submit the information to the tax authorities, and can only enjoy the deduction when self-declaration in the current year, and the withholding unit cannot obtain the special additional deduction information of this declaration method;

2. If the taxpayer chooses "declare through withholding agent", the company can select the special items to be synchronized in the "Special Additional Deduction Information Collection" module when using the withholding software, and click Update to obtain the special additional deduction information of the employees who choose to withhold the declaration; In this way, taxpayers can enjoy the deduction during the withholding period.

The declaration standard of individual tax support for the elderly:

1. Before filling in, you need to prepare the information of the supporter, the same supporter and the withholding agent in advance;

2. Click Modify, fill in my information, and click Save;

3. Date of birth of dependents: fill in the date of birth of dependents, specific to the year and month;

4. Relationship with taxpayers: fill in the form according to the relationship between the dependent and the taxpayer, and choose according to the three situations of father and mother;

5.* * * Dependent: If the taxpayer is a non-only child, fill in this column, and the only child can leave it blank. Fill in the information of the person who actually bears the same maintenance obligation as the taxpayer, including the name, ID card type and number;

6. Allocation method: When the taxpayer is a non-only child, this column is not required. Distinguish between three situations: average sharing, agreed sharing by supporters and designated sharing by dependents, and make a choice.

To sum up, reporting through withholding agents: this mainly refers to some workers whose main income source is wages and salaries, and the withholding agent, that is, the employer, withholds personal income tax in advance. Annual self-declaration of comprehensive income: refers to comprehensive income such as wages and salaries, labor costs, royalties and royalties.

Legal basis:

Article 23 of the Interim Measures for Special Additional Deduction of Individual Income Tax

A supporter refers to a parent who has reached the age of 60 and a grandparent who has reached the age of 60 and whose children have passed away. The expenses for supporting in-laws or parents-in-law are not eligible for personal income tax deduction.