Individual income tax to support the elderly, fill in their parents or parents in law to support the

Individual income tax to support the elderly can not be filled in in-laws. The expenses of supporting in-laws are not eligible for special additional deductions for individual income tax. Dependents refer to parents who have reached the age of 60 and grandparents who have reached the age of 60 where their children have died.

If one of the in-laws has reached the age of 60 and needs to enjoy the special additional deduction of individual income tax, the husband can apply for the special deduction of individual income tax for supporting parents. If the special additional deduction of individual income tax cannot be deducted in one tax year, it cannot be carried forward to the deduction in subsequent years.

Notice on Printing and Distributing the Interim Measures for Special Additional Deductions for Individual Income Tax

Article 22.

The maintenance expenses of taxpayers supporting one or more dependents shall be deducted in accordance with the following standards:

1) If the taxpayer is an only child, the deduction shall be based on the standard fixed amount of 2,000 yuan per month;

2) If the taxpayer is not an only child, the deduction amount of 2,000 yuan per month shall be shared between the taxpayer and his siblings, and the amount shared by each person shall not exceed 1,000 yuan per month. It may be shared equally or agreed by the dependents, or it may be designated by the dependents. Where apportionment is agreed upon or specified, a written apportionment agreement must be signed, and the designated apportionment takes precedence over the agreed apportionment.

The specific apportionment method and amount cannot be changed within a tax year.

Individual income tax for the elderly is only allowed to fill in their immediate family members, excluding parents-in-law, fathers-in-law, and parents-in-law.

The dependents are the ones whose children need to fulfill their maintenance obligations, that is, parents, grandparents and other elderly people. According to the Law of the People's Republic of China on the Protection of the Rights and Interests of the Elderly, the person being supported is the elderly, and the law defines the elderly as a citizen over the age of 60.

This case should be filled in with their parents. As a child, there is definitely an obligation to support the parents in the personal income tax.

The additional tax is reflected, and as a daughter-in-law, there is no obligation to support her in-laws, so you don't need to fill it in.

Parents should be filled in.

A daughter-in-law has no legal obligation to support her parents-in-law.

It's okay with this.

It depends on which one you want to fill in.

The new individual income tax supporter is not allowed to fill in the mother-in-law who pays his own balance, and the expenses of supporting the mother-in-law cannot enjoy the special additional deduction of individual income tax. Dependents refer to parents who have reached the age of 60 and grandparents whose children have passed away.

Legal basis: Article 6 of the Individual Income Tax Law stipulates that the calculation of taxable income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions specified in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; The specific scope, standards and implementation steps of special additional deductions, including expenses for children's education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and support for the elderly, shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.

No. According to the relevant laws and regulations, the dependents refer to the parents who have reached the age of 60, and the grandparents who have reached the age of 60 if the children have passed away. The expenses of supporting parents-in-law or in-laws are not eligible for additional deduction of individual income tax.

Parents who have reached the age of 60 among the dependents refer only to the taxpayer's biological parents, step-parents, adoptive parents or other legal dependents. The deduction subjects of the special additional deduction for supporting the elderly include all the children and daughters who have the obligation to support them. i.e. legitimate children, illegitimate children, adopted children, stepchildren; The children of the grandfather's parents and maternal grandparents have all passed away, and it is the grandchildren and grandchildren who have the obligation to support them.

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be implemented in accordance with the provisions of the law, and shall be implemented in accordance with the provisions of the administrative regulations formulated by the law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Units and individuals that bear tax obligations as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes on behalf of them, and collect and remit taxes on behalf of them in accordance with the provisions of laws and administrative regulations.

Taxpayers who support more than one (including one) elderly person who has reached the age of 60 can enjoy it. Among them, the only child is 2,000 yuan per month, and the non-only child can take three sharing methods (equal sharing, agreed sharing, and designated sharing), but no matter which one, the maximum amount cannot exceed the standard of 1,000 yuan per person per month. According to the current regulations, each husband and wife shall fill in their own parents for deduction.