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Core Points - The article discusses the upcoming annual confirmation of individual income tax special additional deductions for the year 2026, highlighting potential pitfalls for taxpayers [1]. Group 1: Common Mistakes in Tax Deductions - Mistake 1: Parents reporting over 100% deduction for childcare expenses for the same child under three years old [1]. - Mistake 2: Parents reporting over 100% deduction for education expenses for the same child [2][3]. - Mistake 3: Continuing to claim education deductions after the child has graduated without recording the termination date [4]. - Mistake 4: Non-only child reporting deductions for elderly parents exceeding the limit of 3000 yuan [5][6]. - Mistake 5: Incorrectly reporting deductions for non-eligible relatives such as in-laws or grandparents under 60 years old [7]. - Mistake 6: Claiming deductions for non-policy certificates in continuing education [8]. - Mistake 7: Claiming deductions for foreign-issued skill certificates [9]. - Mistake 8: Claiming continuing education deductions without having obtained the relevant professional qualification certificate [10]. - Mistake 9: Claiming continuing education deductions for training or exams after obtaining a qualification [11]. - Mistake 10: Incorrectly reporting medical expenses without adhering to the specified deductible amounts [10]. - Mistake 11: Both spouses claiming 100% deduction for housing loan interest [11][12]. - Mistake 12: Continuing to claim housing loan interest deductions after selling the first home [13][14]. - Mistake 13: Both spouses claiming housing loan interest and rental deductions simultaneously [15][16]. - Mistake 14: Both spouses claiming rental deductions in the same city without owning property [18][19]. Group 2: Correction Procedures - Taxpayers can modify or void incorrect special additional deductions through the personal income tax APP [20]. - Specific steps for modifying deductions, such as adjusting the percentage claimed for childcare expenses, are outlined [21][22]. - After making corrections, taxpayers must complete a revised annual declaration to ensure continued eligibility for deductions [23].