How old can parents deduct a tax? Parents are not retired.

Parents over 60 years of age, taxpayers can enjoy special additional deduction for supporting the elderly according to regulations. This policy is not affected by whether parents retire or not.

First, the basic provisions of the special additional deduction for supporting the elderly

According to the Individual Income Tax Law of People's Republic of China (PRC) and its related implementing regulations, taxpayers who support their parents over 60 years old and grandparents who support their children over 60 years old can enjoy special additional deduction for supporting the elderly. This deduction policy aims to reduce the family burden of taxpayers and encourage children to fulfill their maintenance obligations.

2. Does the retirement of parents have an impact on tax deduction?

In the provisions of special additional deduction for supporting the elderly, there is no explicit mention of whether parents retire as a condition that affects the deduction. In other words, regardless of whether the parents are retired or not, as long as they are over 60 years old, taxpayers can enjoy special additional deductions for supporting the elderly according to regulations. Therefore, the fact that parents have not retired will not affect taxpayers' enjoyment of this preferential tax policy.

Three, enjoy the conditions of deduction and matters needing attention

In order to enjoy the special additional deduction for supporting the elderly, the taxpayer needs to ensure that the supported elderly are over 60 years old and the taxpayer himself is the maintenance obligor. At the same time, taxpayers need to provide relevant certification materials according to the requirements of the tax authorities, such as the identity certificate of the elderly and the proof of kinship. Taxpayers should ensure that the information provided is true and accurate when declaring deduction, and avoid false declaration.

In addition, taxpayers need to pay attention to the changes and updates of policies. The tax authorities will adjust the relevant policies and deduction standards of individual income tax in a timely manner according to the national economic development and social changes. Therefore, taxpayers should pay close attention to policy trends in time to ensure that they declare and deduct according to the latest regulations.

To sum up:

Parents over 60 years of age, taxpayers can enjoy special additional deduction for supporting the elderly according to regulations. This policy is not affected by whether parents retire or not. When enjoying the deduction, taxpayers need to meet certain conditions and provide relevant certification materials. At the same time, taxpayers also need to pay attention to the changes and updates of policies to ensure compliance with tax incentives.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6 provides that:

When calculating taxable income, special additional deductions include expenses such as supporting the elderly.

Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax

Article 22 provides that:

The taxpayer's maintenance expenses for supporting one or more dependents shall be uniformly deducted according to certain standards. A supporter refers to a parent who has reached the age of 60 and a grandparent who has reached the age of 60 and whose children have passed away.