1, click on the special additional report on the home page of individual income tax;
2. Click to support the elderly;
3. Select the deduction year and click OK;
4. Click Next to confirm the information;
5. Click on the dependents;
6. Click Management in the upper right corner;
7. Click Delete.
If the mother dies and the father is still there, there is no need to change it, and the expenses for supporting parents can be deducted; If both parents have died, the deduction of parental support expenses will be revised in January of the following year, and the parental support expenses will be changed to 0 in the basic information of the personal income tax declaration system, and then the personal income tax declaration form will be filled out.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 5 Individual income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs;
(2) Having suffered heavy losses due to natural disasters.
The State Council can stipulate other tax reductions and report them to the NPC Standing Committee for the record. Fifteenth public security, the people's Bank, financial supervision and management departments should assist the tax authorities to confirm the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly.
If an individual transfers real estate, the tax authorities shall verify the personal income tax payable according to the relevant information such as real estate registration. When the registration institution handles the transfer registration, it shall check the tax payment voucher of personal income tax related to the transfer of real estate. Where an individual transfers equity to register for change, the market entity registration authority shall examine the tax payment voucher of individual income tax related to the equity transaction.