赡养老人专项附加扣除，申报攻略看这里→

Group 1 - The article emphasizes the importance of confirming information for the 2026 individual income tax special additional deductions, with a deadline set for December 31, 2025 [2] - It provides a step-by-step guide for taxpayers on how to fill out the special additional deduction for elderly support through the personal income tax app [2][5][6] - The article outlines the eligibility criteria for the elderly support deduction, specifying that it applies to taxpayers supporting parents aged 60 and above, as well as grandparents who are over 60 and whose children have passed away [7] Group 2 - The deduction standard for only children is set at a fixed amount of 3,000 yuan per month, while non-only children must share this amount with siblings, with each sibling's share not exceeding 1,500 yuan per month [7][8] - It clarifies that taxpayers cannot double the deduction if both parents are over 60; only one parent needs to meet the age requirement for the deduction to apply [7] - The article explains the sharing methods for non-only children, which can include equal sharing or designated sharing, with a maximum deduction of 1,500 yuan per month per taxpayer [7]