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Q：
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What is the standard for the special additional deduction for supporting elderly dependents?
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A：
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Elderly dependents must be at least 60 years old. Only-child taxpayers may deduct RMB 3,000 per month. For taxpayers with siblings, the total monthly deduction of RMB 3,000 shall be shared among siblings, with a maximum individual monthly deduction limit of RMB 1,500 per person.
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Q：
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Can I double the deduction if both of my parents are over 60 years old and I declare both of them?
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A：
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No. The total deduction amount remains unchanged whether you declare one or two elderly parents.
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Q：
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Can I claim my grandparents for the special additional deduction for supporting elderly dependents if my parents are under 60 years old?
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A：
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You can only make this claim if your parents and their siblings are all deceased, and you, as a grandchild, become the actual supporter of your grandparents.
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Q：
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Can I claim my spouse's parents under the special additional deduction for supporting elderly dependents?
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A：
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No. Only your own parents or eligible grandparents can be claimed.
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Q：
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Can I still claim the special additional deduction for supporting elderly dependents in the year when an elderly dependent passes away?
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A：
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Yes, the deduction is available until the end of the year. The deduction terminates at the end of the year in which the elderly dependent passes away, not in the month of their death.
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