厦门人来退钱啦！及时自行申报，尤其注意这14种情形别填错！

Core Points - The annual confirmation of personal income tax special additional deductions is starting, and individuals are reminded to ensure the accuracy of their tax information to benefit from tax preferential policies [1] Group 1: Common Errors in Deductions - Error: Parents reporting the same child for the childcare deduction exceeding 100% [5] - Correction: Childcare expenses for children under 3 can be deducted at a standard of 2000 yuan per month, with parents choosing to deduct either 100% by one parent or 50% each [5][10] - Error: Parents reporting the same child for education deductions exceeding 100% [8] - Correction: Education expenses for children in full-time education can be deducted at a standard of 2000 yuan per month, with similar deduction options as childcare [9][10] Group 2: Elderly Care Deductions - Error: Non-only child reporting for elderly care deductions as if they were an only child, or exceeding the total deduction of 3000 yuan for the same elderly person [11] - Correction: Non-only children can deduct a maximum of 1500 yuan per month per parent, with a total not exceeding 3000 yuan for siblings [12] - Error: Reporting ineligible elderly individuals such as in-laws or grandparents under 60 for elderly care deductions [14] - Correction: Eligible individuals for deductions are parents over 60 and deceased grandparents over 60 [14] Group 3: Continuing Education Deductions - Error: Claiming deductions for non-qualifying certificates like pastry chef or nutritionist [15] - Correction: Only expenses for qualifications listed in the National Occupational Qualification Directory are eligible for deductions [16] - Error: Claiming deductions for foreign qualifications [17] - Correction: Only continuing education expenses incurred within China are eligible for deductions [18] Group 4: Medical Expense Deductions - Error: Incorrectly reporting total medical expenses instead of the out-of-pocket amount after insurance [22] - Correction: Only the portion exceeding 15,000 yuan of out-of-pocket expenses can be deducted, up to a limit of 80,000 yuan [22][23] Group 5: Housing Loan and Rent Deductions - Error: Both spouses claiming housing loan interest deductions or both claiming housing rent deductions [24][25] - Correction: Only one spouse can claim either deduction in a tax year, and if both have no owned property in the main work city, only one can claim rent [26][29] - Error: Claiming housing loan interest deductions after selling the first home [24] - Correction: Only one deduction for the first home loan interest is allowed [24] Group 6: Modification and Cancellation of Deductions - Taxpayers can modify or cancel incorrect deductions through the personal income tax app [30] - After making changes, taxpayers must complete a correction declaration for the relevant tax year [33][34]