手把手教您：享受赡养老人专项附加扣除操作步骤

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for supporting elderly parents during the 2024 individual income tax comprehensive settlement process, emphasizing the importance of understanding the operational procedures within the personal income tax app [1]. Summary by Sections Special Additional Deduction for Supporting Elderly Parents - Taxpayers can deduct expenses for supporting one or more parents aged 60 or older, as well as grandparents or great-grandparents aged 60 or older if their children have passed away [2][13]. - The deduction is subject to specific conditions, including that at least one parent must be over 60 years old [13]. Step-by-Step Guide for Using the App - Step 1: Log in to the App Taxpayers should log into the personal income tax app, select "Special Additional Deductions," choose "Supporting Elderly Parents," and confirm the deduction year [3]. - Step 2: Confirm Basic Information After confirming personal information, users must acknowledge the pop-up prompts [5]. - Step 3: Fill in Dependent Information Users can select previously entered dependent information or add new dependent details, including identification types like ID cards or passports [7][8]. - Step 4: Fill in Sharing Method Taxpayers must indicate whether they are the only child and, if not, specify the sharing method and monthly deduction amount [10]. - Step 5: Choose Declaration Method Users can opt for tax deductions through their withholding agent or choose to declare it themselves during the annual settlement [11]. Important Considerations - Taxpayers must ensure they meet the eligibility criteria for the deduction and are responsible for the accuracy and completeness of the information submitted [13].