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Core Viewpoint - The article discusses the special additional deductions for individual income tax in China, specifically focusing on the elderly care deduction, which has been increased from 2000 yuan to 3000 yuan per month starting January 1, 2023 [20]. Group 1: Elderly Care Deduction - The elderly care deduction applies to taxpayers who support parents aged 60 or older, as well as grandparents or great-grandparents who have no surviving children [14][15]. - Taxpayers can share the deduction with siblings, with a maximum of 1500 yuan per month per person if they are non-only children [22]. - The deduction can be split in various ways, including equal sharing or designated sharing, with a written agreement required for the latter [19]. Group 2: Changes in Deduction Standards - Starting from January 1, 2023, the standard deduction for elderly care has increased to 3000 yuan per month, compared to the previous standard of 2000 yuan [20]. - For non-only children, the total deduction of 3000 yuan must be divided among siblings, with no single sibling allowed to claim the full amount [22].