The premise of enjoying the special additional deduction for supporting the elderly is that the taxpayer's parents are over 60 years old, or they are supporting grandparents who meet the age requirements, and their children have passed away.

On this premise, let's look at the issue of distribution.

If the taxpayer is an only child, it will be deducted according to the standard of 2000 yuan per month.

If you are not an only child, you should share the deduction of 2000 yuan per month with your brothers and sisters. The sharing method includes sharing by the dependents equally or by agreement, or sharing by the dependents, but the monthly sharing amount of each person shall not exceed 65,438 yuan+0,000 yuan.

Unlike children's education, which can double with the number of children, there is only a deduction of 2000 yuan to support many elderly people.

For the one-child family, if the parents re-establish the family after divorce, in the two newly established families, as long as one parent has no other children to support, the taxpayer can enjoy a special additional deduction of 2,000 yuan per month to support the elderly according to the one-child standard, and other deductions cannot be made according to the one-child standard.

It is also worth noting that the "dependents" here refer to parents, including biological parents, stepparents, adoptive parents, and grandparents whose children have died. Maintenance of parents-in-law or in-laws is not deducted.

Therefore, as long as the landlord's parents are over 60 years old, they can enjoy the special additional deduction for supporting the elderly. If the landlord is an only child, enjoy it according to the standard of only child (deduct 2000 yuan per month). If there are brothers and sisters, he will share the deduction of 2000 yuan per month with them.