个税汇算丨赡养老人专项附加扣除填报指南→

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax return, specifically focusing on the special additional deductions for supporting elderly parents, including the necessary information and steps involved in the process [1][5][10]. Group 1: Preparation Steps - Before filling out the tax return, individuals need to prepare information about the elderly dependents, including their identification details and relationship [3][4]. - The process involves entering personal contact information such as phone number, email, and address before proceeding to the next steps [3][4]. Group 2: Filling Out Dependent Information - Users must select the option for dependent elderly individuals and add their information, including name, nationality, and birth date [4][5]. - There is a specific step to confirm whether the taxpayer is an only child, which affects the deduction eligibility [4][5]. Group 3: Relevant Policies and Guidelines - The article references the National Taxation Administration's regulations regarding the comprehensive income tax settlement management methods, which are crucial for understanding the tax return process [5][10]. - It also highlights common issues related to the collection of spouse information for tax deductions and how to address them [5][10].