Please ensure that the information is accurate and consistent. If the parents are deceased or unable to provide information, please explain the situation and provide relevant supporting documents. If parents live abroad, they may need to abide by international tax agreements. It is recommended to consult a professional tax consultant or lawyer when filling out the declaration form to ensure compliance and enjoy tax benefits. According to China's individual income tax law, the calculation and declaration of individual income tax need to provide relevant information, including parents' information. Specifically, information such as parents' names, ID numbers, and relationships with taxpayers should be filled in the individual income tax return.
The purpose of filling in the parents' information is to determine whether the taxpayer meets the deduction of supporting the elderly in the individual income tax law.
According to the current individual income tax law, taxpayers can deduct the expenses related to supporting the elderly and enjoy the corresponding preferential tax policies when calculating the tax payable. When filling in the parents' information, make sure that the information provided is true and accurate, which is consistent with the information on the parents' identity documents. If there are multiple parents, you need to fill in the information of each parent separately.
To sum up, it should be noted that if parents are dead or unable to provide relevant information, you can explain the situation in the declaration form and provide relevant supporting documents. In addition, if parents live abroad, they may need to provide more supporting documents or abide by relevant international tax agreements. The declaration and calculation of individual income tax is a complicated work. It is suggested to consult a professional tax consultant or lawyer when filling in the declaration form to ensure compliance and maximize tax benefits.
Legal basis:
Interim Measures of People's Republic of China (PRC) Municipality on Special Additional Deduction of Individual Income Tax
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The term "special additional deduction for individual income tax" as mentioned in these Measures refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law.