马上开始！事关你的收入

Core Points - The article discusses common errors in the declaration of individual income tax special additional deductions for the year 2026, emphasizing the importance of accurate reporting to avoid exceeding deduction limits [1][2][5][6]. Group 1: Childcare Deductions - Parents must ensure that the total deduction for the same child does not exceed 100% when claiming childcare expenses for children under three years old, with a standard deduction of 2000 yuan per month per child [1][2][3][4]. - For educational expenses for children, the same rule applies, with a maximum deduction of 2000 yuan per month per child [2][3][4]. Group 2: Elderly Care Deductions - Non-only children must not exceed a deduction of 1500 yuan per month for each parent, with a total cap of 3000 yuan for all siblings [6][7]. - Only parents aged 60 and above qualify for the elderly care deduction, excluding grandparents or in-laws unless specific conditions are met [8]. Group 3: Continuing Education Deductions - Only expenses related to recognized qualifications listed in the National Occupational Qualification Directory are eligible for continuing education deductions, excluding foreign certifications [9][10][11]. - The deduction for continuing education is only applicable in the year the relevant qualification is obtained, not for subsequent training or exams [12][13]. Group 4: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [14]. - The deduction applies separately for the taxpayer, spouse, and minor children [14]. Group 5: Housing Loan and Rent Deductions - Taxpayers can only claim one housing loan interest deduction for their first home; selling a home does not allow for a new deduction on a subsequent purchase [15][17]. - Couples cannot simultaneously claim both housing loan interest and rent deductions in the same tax year [18][19]. - If both spouses work in the same city and do not own a home, only one can claim the rent deduction [21]. Group 6: Correction Procedures - Taxpayers can modify or void incorrect declarations through the personal income tax app, ensuring accurate reporting for deductions [22][23].