退钱了！退钱了！

Core Points - The article discusses the upcoming personal income tax special additional deduction information confirmation for the year 2026, highlighting common mistakes and corrections related to various deductions [1] Group 1: Childcare Deductions - Parents must ensure that the total deduction claimed for the same child under the childcare special additional deduction does not exceed 100% [2] - The standard deduction for childcare expenses for children under three years old is set at 2000 yuan per month per child, with parents having the option to claim either 100% by one parent or 50% each [3] Group 2: Education Deductions - Similar to childcare, parents must not exceed a total deduction of 100% for the same child under the education special additional deduction [5] - The standard deduction for educational expenses for children in full-time education is also 2000 yuan per month per child, with the same claiming options as childcare [5][6] Group 3: Elderly Care Deductions - For elderly parents over 60 years old, non-only children must not claim more than 1500 yuan per month per parent, with a total cap of 3000 yuan for all siblings [9] - The definition of eligible dependents for elderly care deductions is clarified, specifying that only parents over 60 or deceased grandparents qualify [12] Group 4: Continuing Education Deductions - Deductions for continuing education are only applicable for qualifications listed in the national vocational qualification directory, excluding non-policy certificates [14] - Foreign qualifications do not qualify for deductions under the continuing education category [16] - Only after obtaining the full qualification can individuals claim deductions for continuing education related to that qualification [18] Group 5: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [22] Group 6: Housing Deductions - Couples cannot simultaneously claim both housing loan interest and rental deductions in the same tax year [29] - Taxpayers can only claim housing loan interest deductions for one primary residence, even if they purchase another home after selling the first [27] - If both spouses live in the same city without owning a home, only one can claim the rental deduction [33] Group 7: Correction Procedures - Taxpayers can modify or void previously submitted special additional deductions through the personal income tax app [35] - After making corrections, taxpayers must complete a revised annual settlement declaration [38]