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Q：
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Can the housing rent enjoyed before marriage continue to be deducted after marriage?
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A：
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Taxpayers who do not have their own housing in their main working cities can deduct their housing rental expenses before tax monthly according to regulated standards. If both spouses work in the same city, only one party can deduct housing rental expenses. During unmarried period, they can enjoy the policy of deducting housing rent separately.
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Q：
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Does "providing support" refer to the legal obligation to provide support or the actual support for the elderly?
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A：
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"As long as one of the parents does not have any other children who can provide support besides the taxpayer, the taxpayer can enjoy a special additional deduction of 3000 yuan per month for supporting the elderly according to the only child standard." The term "parents" in this context refers to parents in a broad sense, including biological parents and stepparents. ". "Providing support" refers to the legal obligation to provide support.
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Q：
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What are the allocation methods for special additional deductions for supporting the elderly?
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A：
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The allocation method for the special additional deduction for supporting the elderly includes equally shared by the caregivers or agreed upon by the agreement or can be designated by the dependent. If a designated or agreed allocation method is adopted, the maximum deduction amount shared by each taxpayer shall not exceed 1500 yuan per month, and a written allocation agreement shall be signed. If there is a discrepancy between the designated allocation and the agreed allocation, the designated allocation shall prevail.
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Q：
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If one of the two children has no ability to support their parents, can the other child enjoy the standard of 3000-yuan special additional deduction for elderly support?
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A：
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No, it's not possible. If the child is not an only child, the deduction amount of 3000 yuan/month shall be shared between brothers and sisters. The amount shared by each person shall not exceed 1500 yuan/month, and one of them shall not enjoy the full deduction alone.
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Q：
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If taxpayers’ parents are both over 60 years old, can the taxpayers claim deduction for supporting the elderly by double the standard?
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A：
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No. As long as one of the parents reaches the age of 60, they can enjoy the deduction, not based on the number of elderly people.
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FAQ
