How to support the elderly for tax refund?

Legal analysis: If the item of supporting the elderly is not deducted from the special additional deduction of personal income tax, a new deduction can be added in the annual declaration of personal income tax settlement, so that it can be deducted and the tax payable can be reduced. Supporters belong to one of the information of supporting the elderly in the special additional deduction of personal income tax, which refers to grandparents whose parents are over 60 years old and whose children have passed away. Tax refund refers to the refund of tax. The personal income tax refund policy refers to the 2% refund that an enterprise can get from the tax authorities when withholding employee income tax.

Taxpayers who support their parents are deducted according to the standard quota. Taxpayers who have no brothers or sisters are deducted from their wages according to the standard quota of 2000 yuan per month. Taxpayers with brothers and sisters need to share the deduction of 2000 yuan with their brothers and sisters, and the monthly share of each person cannot exceed 1 000 yuan. The specific amount can be negotiated by taxpayers and brothers and sisters.

Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax Article 22 The maintenance expenses of a taxpayer supporting one or more dependants shall be uniformly deducted according to the following standards:

(a) the taxpayer is an only child, according to the standard of 2000 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.