1. Calculate the per capita monthly income of children's families. When the per capita monthly income of children is lower than the minimum living security line, it is deemed that children are unable to provide alimony to their parents;

2, the elderly sick medical expenses, in addition to insurance claims, the rest of the expenses should be included in the alimony according to the bill amount of the medical department;

3. If the child is unable to take care of himself due to illness or infirmity, the nursing expenses shall be included in the alimony.

Maintenance is calculated as follows:

1. For the payment standard of alimony for the elderly registered in cities, the laws, regulations or normative documents on the minimum living guarantee for urban residents issued by various provinces and cities have provisions on the calculation methods of alimony and alimony. Alimony is generally based on the total family income MINUS the average living standard of urban residents of family members, and the rest is calculated according to the average amount of their dependents;

2. For the elderly registered in rural areas, it is generally based on the annual per capita living expenses data of local farmers published by the local statistical department in the previous year.

To sum up, taxpayers who support their parents who have reached the age of 60 and grandparents whose children have passed away can enjoy the deduction policy.

Legal basis:

Article 1067 of the Civil Code of People's Republic of China (PRC)

If parents fail to perform their maintenance obligations, minor children or adult children who cannot live independently have the right to ask their parents to pay maintenance.

Parents who fail to perform their maintenance obligations, lack the ability to work or have difficulties in living have the right to claim alimony from their adult children.