The amount that can be deducted from the tax return for supporting the elderly is as follows:
1. If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;
2. If the taxpayer is not an only child, the monthly deduction of 2,000 yuan shall be shared by the taxpayer and his brothers and sisters, and the monthly contribution of each person shall not exceed 1 1,000 yuan.
Taxpayers can share it equally, or they can be agreed by their supporters or designated by their supporters. 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.
1. What do you mean by personal income tax pension?
Personal income tax to support the elderly means that parents have reached the age of 60, grandparents have reached the age of 60, and their children have passed away, and they can enjoy the special additional deduction of personal income tax. Personal income tax 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.
Second, how to fill in the personal income tax for supporting the elderly?
After entering the personal income tax app, users need to select the function of "supporting the elderly" in the menu list on the home page, and prepare "information of dependents", "information of dependents" and "information of withholding agents". Then confirm the personal information from the declaration page, enter the information of supporting the elderly and choose the deduction year and sharing method (non-only children can share 2000 yuan per month). At present, dependents refer to the legal parents of taxpayers, such as biological parents, stepparents, adoptive parents or other legal dependents, and cannot apply for this service for uncles!
I hope the above contents are helpful to you. If in doubt, you can consult a professional lawyer.
Legal basis: Operation Measures for Special Additional Deduction of Individual Income Tax (Trial)
Article 4? Taxpayers who enjoy special additional deductions such as children's education, continuing education, housing loan interest or housing rent, supporting the elderly, and caring for infants under 3 years old can provide the withholding agents who pay wages and salaries with relevant information about the above special additional deductions from the date when they meet the requirements. When withholding tax, the withholding agent shall deduct it according to the accumulated deduction he can enjoy in this year. It can also be deducted from March 1 day to June 30 of the following year when reporting the final settlement to the competent tax authorities at the remittance place.
If a taxpayer obtains wages and salaries from two or more places at the same time, and the withholding agent handles the above-mentioned special additional deduction, the taxpayer can only choose to deduct the same special additional deduction from one of them in a tax year.
Taxpayers who enjoy the special additional deduction for serious illness medical treatment will be deducted when they go to the competent tax authorities in the place of remittance and payment for the declaration of final settlement within 1 to June 30 of the following year.