事关你的收入！退费通知来了

Core Points - The article discusses the upcoming confirmation of personal income tax special additional deductions for the year 2026, highlighting common errors and corrections related to these deductions [1]. Group 1: Common Errors in Deductions - Error 1: Parents cannot claim more than 100% for the same child under the childcare deduction, which is capped at 2000 yuan per month per child [2][3]. - Error 2: Similar to childcare, parents cannot exceed 100% for the same child under the education deduction, also capped at 2000 yuan per month per child [4][5]. - Error 3: Parents must stop claiming the education deduction once the child graduates from full-time education [6]. Group 2: Elderly Care Deductions - Error 4: Non-only children cannot claim deductions as if they were only children, and the total deduction for the same elderly person cannot exceed 3000 yuan [7][8]. - Error 5: Only parents aged 60 or older qualify for elderly care deductions; grandparents do not qualify if their children are alive [10]. Group 3: Continuing Education Deductions - Error 6: Only recognized qualifications listed in the national directory can be claimed for continuing education deductions; foreign certificates are not eligible [11][12]. - Error 7: Continuing education deductions are only applicable in the year the relevant qualification is obtained, not for subsequent training or exams [14]. Group 4: Medical Expense Deductions - Error 8: Medical expenses must be reported correctly, with only the out-of-pocket expenses exceeding 15000 yuan eligible for deduction, capped at 80000 yuan [16][17]. Group 5: Housing Deductions - Error 9: Couples cannot both claim housing loan interest and rental deductions in the same year; only one can be claimed [20][21]. - Error 10: If a couple sells a home after claiming the loan interest deduction, they cannot claim it again for a new home purchase [19]. Group 6: Correction Procedures - Taxpayers can modify or void incorrect deductions through the personal income tax app, ensuring compliance with regulations [25][28]. - If notified of significant errors, taxpayers must correct them to continue enjoying the deductions [28][29].