Parents have a pension can deduct the cost of supporting the elderly

Now the vast majority of the elderly are pensioners, but many of the elderly still did not buy social security no pension, if the parents have a pension, can deduct the cost of supporting the elderly? Below, in order to help you better understand the relevant legal knowledge, I have organized the following content, I hope to help you.

Parents have pensions can deduct the cost of supporting the elderly

According to the provisions of the General Administration of Taxation, the special additional deduction for supporting the elderly, and whether the elderly being supported by the pension does not have any relationship, so the children's tax payment can be special additional deduction.

Regarding the special additional deduction for supporting the elderly, the points to note are:

1, the elderly must be 60 years old, as long as there is 1 elderly person with this condition can be;

2, it must be their own parents, adoptive parents, step-parents, or lost children's grandparents, maternal grandparents. Parents-in-law, in-laws are not in the special deduction sequence.

3, special additional deduction and the number of dependent elderly has no relationship, as long as there is more than 1 dependent elderly, can be deducted according to the 2000 yuan standard.

4, non-only child supporting the elderly special additional deduction, a person up to 1000 yuan, the total amount does not exceed 2000 yuan, even if the other children are receiving unemployment insurance, but also can not transfer the amount to the one who has a job.

Specifically, if it is an only child, as long as one of the parents is over 60 years old, regardless of whether the parents have a pension, pension is more or less, as long as the person is still alive, can be enjoyed before the tax in accordance with the law of 24,000 yuan per year, that is, the monthly assessment of 2000 fixed deductions. If the person is not an only child, he or she can share equally with siblings, or by agreement, or by the parents' designation, but each child can share up to 1,000 yuan per month of fixed deduction before tax. Once chosen, it cannot be changed for one year.

In addition, if both parents have passed away, the grandparents are still alive, on behalf of the parents to undertake the obligation to support, can also be subrogated to enjoy the fixed deduction for alimony tax. The tax deduction for supporting grandparents is the same as supporting parents. It is worth noting that the fixed amount of deduction means that how many old people can support the pre-tax deduction of alimony is the same amount, if you support more than two old people, the number of people and the actual alimony and tax deductions are not related to the number of people to support the number of people and not increase or double.