Question 1: Can the dependents of the taxpayer who fill in the special additional deduction for supporting the elderly be the father-in-law, mother-in-law or in-laws?
A: No, you cannot. The dependents of this special additional deduction item refer to the parents who have reached the age of 60 and the grandparents who have reached the age of 60 when their children have passed away. Fathers-in-law, mothers-in-law and in-laws do not fall within the scope of the above list.
Question 2: Can both parents be entitled to the special additional deduction for elderly support when they reach the age of 60?
A: No, it is not. As long as one of the parents is over 60 years old, the taxpayer can enjoy the special additional deduction for supporting the elderly according to the prescribed standard.
Question 3: If the taxpayer's parents are over 60 years old, can they be deducted according to the double standard when deducting for supporting the elderly?
A: No, you cannot. The maintenance expenses of taxpayers supporting one or more dependents shall be deducted in accordance with the standard fixed amount. As long as one of the parents reaches the age of 60, the deduction can be enjoyed, and it is not calculated according to the number of elderly people.
Question 4: If the taxpayer is not an only child, can the parents designate or the brother negotiate a child to deduct 3,000 yuan per month?
A: No, you cannot. If the taxpayer is not an only child, the deduction amount of 3,000 yuan per month shall be shared among the siblings, regardless of whether the other siblings fill in the deduction, and the deduction amount shall not exceed 1,500 yuan per month.
Question 5: If the taxpayer is a twin, can he enjoy the special deduction for supporting the elderly according to the standard of only child?
A: No, you cannot. Twin siblings need to jointly support their parents, and neither of the twins is the sole supporter of the parents, so each child cannot enjoy the deduction of 3,000 yuan per month alone.
Question 6: If the taxpayer is not an only child, and his brothers and sisters have passed away, can he still only deduct 1,500 yuan according to the non-only child to support the elderly?
Answer: In a tax year, if the taxpayer's other siblings have passed away, they can be deducted 3,000 yuan/month according to the standard of supporting the elderly with an only child in the second year.