According to the Interim Measures for Special Additional Deduction of Personal Income Tax, as long as one of the parents reaches the age of 60, the deduction can be enjoyed, and 2 is not calculated according to the number of elderly people. If the taxpayer is an only child, it will be deducted according to the standard of 3000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction amount of 3,000 yuan per month, and the amount shared by each person cannot exceed 1500 yuan per month.

Dependent only refers to the taxpayer's biological parents, stepparents, adoptive parents or other legal dependents. Taxpayers' uncles who are over 60 years old belong to the above-mentioned dependents and can enjoy the deduction policy for supporting the elderly.