Core Points - The article discusses the upcoming personal income tax special additional deduction information confirmation for the year 2026, highlighting common errors and corrections related to the deductions [1][22]. Group 1: Childcare Deductions - Parents can deduct a standard amount of 2000 yuan per month for each child under three years old, with the option to claim 100% by one parent or 50% by both [2][5]. - Common error: Both parents claiming more than 100% for the same child [1][3]. Group 2: Education Deductions - Parents can deduct 2000 yuan per month for each child receiving full-time education, with similar claiming options as childcare deductions [4][5]. - Common error: Claiming deductions for children who are no longer in full-time education [6]. Group 3: Elderly Care Deductions - For parents over 60 years old, non-only-child taxpayers can deduct up to 1500 yuan per month per parent, with a total cap of 3000 yuan for all siblings [7][9]. - Common error: Claiming deductions for ineligible relatives such as grandparents or in-laws [8]. Group 4: Continuing Education Deductions - Taxpayers can only claim deductions for continuing education that aligns with the national qualification directory [10][11]. - Common error: Claiming deductions for foreign qualifications or non-qualifying certificates [11][12][13]. Group 5: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15000 yuan after insurance reimbursements, up to a limit of 80000 yuan [14]. - Common error: Incorrectly reporting total medical expenses instead of the deductible portion [14]. Group 6: Housing Loan Interest Deductions - Taxpayers can only claim housing loan interest deductions for one primary residence, with specific rules for married couples [15][17]. - Common error: Both spouses claiming deductions for the same loan or for different types of housing expenses simultaneously [18][21]. Group 7: Modification and Cancellation of Deductions - Taxpayers can modify or cancel previously submitted deductions through the personal income tax app [22][23]. - Specific steps are provided for adjusting deductions for childcare expenses [23][24].
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Sou Hu Cai Jing·2025-11-13 10:06