1, if the taxpayer is an only child, it can be deducted according to the standard quota of 2000 yuan per month;
2. If the taxpayer is a non-only child, he/she needs to share the deduction of 2,000 yuan per month with his/her brothers and sisters, and each person's contribution shall not exceed 1 1,000 yuan;
3. The distribution method can be evenly distributed by the supporters, or it can be designated by the dependents or agreed by the supporters;
4. In a tax year, the allocation method and amount cannot be changed. If you need to modify the allocation method, you can log in to the "natural person electronic tax bureau (withholding end)" to operate.
Special additional tax deduction for pensions:
1, deduction object: the taxpayer's parents, grandparents, grandparents and other lineal blood relatives;
2. Age requirements: elderly people over 60 years old;
3. Deduction standard: 2,000 yuan per month;
4. Distribution rules: If multiple children have the same upbringing, the deduction ratio can be determined through consultation;
5. Declaration method: through the channels designated by the tax bureau;
6. Relevant certificates: relevant identity certificates and family relationship certificates are required.
To sum up, in the special additional deduction regulations, only children can enjoy a deduction of 2,000 yuan per month, and non-only children need to share the deduction of no more than 1 1,000 yuan. Sharing methods include average sharing, designation or agreement, and the sharing method and amount are fixed in the tax year. Changes need to be made through the electronic tax platform. These regulations aim to reduce the economic burden of taxpayers and give consideration to the diversity and fairness of family structure.
Legal basis:
Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax
Article 22
The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:
(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;
(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.