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].

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].

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].