How to support the elderly for tax refund?

The taxpayer's maintenance expenses for supporting one or more dependents shall be uniformly deducted according to the following standards: (1) If the taxpayer is an only child, it shall be deducted according to the standard of 2,000 yuan per month; (2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year. 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. Article 22 of the Interim Measures for Special Additional Deduction of Individual Income Tax

Legal objectivity:

Interim Measures for Special Additional Deduction of Individual Income Tax Article 22 The maintenance expenses of taxpayers supporting more than one dependant shall be uniformly deducted according to the following standards: (1) If the taxpayer is an only child, it shall be deducted according to the standard of 2,000 yuan per month; (2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.