Frequently Asked Questions on Special Additional Deductions for Individual Income Tax
1. Can taxpayers enjoy additional deductions for individual income tax for supporting their parents-in-law or parents-in-law?
No. Dependents refer to parents who have reached the age of 60 and grandparents who have reached the age of 60 where their children have died.
2. If the brothers and sisters of the non-only child have passed away, can 3,000 yuan be deducted for the support of the elderly according to the only child?
In a tax year, if the taxpayer's other siblings have passed away, they can deduct 3,000 yuan per month according to the standard of supporting the elderly with only child in the second year. If the taxpayer's siblings have passed away before January 1 of the current year, they can choose to enjoy the deduction standard for supporting the elderly as an "only child".If the taxpayer has filled in the status of "non-only child", he can modify the declared information, and the part he enjoys will be deducted according to the status of non-only child in January, and he can make up the deduction when he receives his salary in the next month.
3. If one of the two children has no ability to support his parents, can the remaining child enjoy the deduction standard of 3,000 yuan?
No. According to the provisions of the "Interim Measures", if the taxpayer is not an only child, the monthly deduction amount of 3,000 yuan shall be shared among siblings, and the amount shared by each person shall not exceed 1,500 yuan per month, and one of them shall not enjoy the full deduction alone.
4. If the child is not the biological parent, but has undertaken his maintenance and education obligations, can he enjoy the deduction for children's education in this case?
Under normal circumstances, parents have the obligation to raise and educate their minor children, and can enjoy the children's education deduction in accordance with the law;For minor children who are not raised and educated by their parents in special circumstances, the corresponding obligations are transferred to their legal guardians. Therefore, if you are the legal guardian of your child and have the obligation to raise and educate him/her, you can declare the deduction for your child's education in accordance with the law.