个税汇算丨赡养老人专项附加扣除热点问题解答

Core Viewpoint - The article discusses the implementation and details of the Individual Income Tax Comprehensive Income Settlement Management Measures, particularly focusing on the special additional deductions for supporting elderly parents [3][6]. Policy Content - The special additional deduction for supporting elderly parents allows taxpayers to deduct a fixed amount based on their family structure: - For only children, a deduction of 3,000 yuan per month is allowed [6]. - For non-only children, the 3,000 yuan deduction is shared among siblings, with each sibling's share not exceeding 1,500 yuan per month [6]. Hot Issues - Common questions regarding the special additional deduction for supporting elderly parents include: - Taxpayers cannot double the deduction if both parents are over 60; the deduction is based on the number of eligible parents [9]. - If a taxpayer's siblings have passed away, they can claim the deduction as an only child in the following tax year [10]. - Taxpayers cannot claim deductions for supporting grandparents unless their parents are deceased and the grandparents are over 60 [11]. - The sharing of deductions among siblings can be arranged through written agreements, ensuring that the total does not exceed the monthly limit [12]. - Expenses for supporting in-laws do not qualify for the special additional deduction [13].