On December 22, 2018, the State Council publicly released the "Interim Measures for Special Additional Deductions for Personal Income Tax" (hereinafter referred to as "Measures"). The "Measures" stipulate special additional deductions for individual income tax, which refer to 6 special additional deductions for children's education, continuing education, medical treatment for serious illnesses, interest on housing mortgages or housing rents, and support for the elderly provided for in the Individual Income Tax Law. This article will answer some questions about elderly care deduction.

Q:	Who is the deduction subject for elderly care deduction?
A:	The deduction subject of special additional deduction for supporting the elderly includes: 1. taxpayers who have the obligation of supporting their parents. According to the Marriage Law, children born in wedlock, children born out of wedlock, foster children and stepchildren have the obligation to support and help their parents. 2. taxpayers who have the obligation to support their grandparents whose children have passed away. Taxpayers who support their parents over the age of 60 and grandparents who have both died can enjoy the deduction policy.
Q:	What is the deduction standard for elderly care deduction?
A:	Taxpayers who are supporting  their  parent(s)  over 60 years old or  their  grandparent(s) over 60 years whose children have passed away may enjoy the deduction for elderly care. The specific deduction standards are as follows: 1. the only-child taxpayer may deduct a standard of 2000 yuan from his taxable income per month; 2. the non-only child taxpayer shall share the deduction amount of 2000 yuan per month with his siblings, and the apportioned deduction amount shall not exceed 1000 yuan per month.
Q:	To enjoy the elderly care deduction, must both parents be over 60 years old, or at least one parent is over 60 years old?
A:	As long as one parent is over 60 years old, the taxpayer can enjoy the special additional deduction for supporting the elderly according to the prescribed standard.
Q:	How should a taxpayer enjoy the special additional deduction for supporting the elderly if he is the only child of the family and his parents remarry after divorce?
A:	In the situation that a  taxpayer  is the only  child and his parents have reorganize two new families after devoice, as long as one of the parents has no children other than the taxpayer in his/her new family, the taxpayer can enjoy the special additional deduction of 2000 yuan per month for supporting the elderly according to the standard of the only child.
Q:	Can a non-only child taxpayer, designated  by his/her parents or negotiated among siblings,  deduct 2000 yuan per month for supporting elderly?
A:	No. If a taxpayer is not the only child, the elderly care deduction amount of 2000 yuan per month shall be apportioned among siblings, and the apportionment amount per child shall not exceed 1000 yuan per month.
Q:	If biological parents have two children, one of which was adopted to foster parents. If there is no other child in the adoptive family, is the adopted child the only child? Is the child left in the original family the only child?
A:	Yes, they both can be deemed as the only child in their respective families.