事关你的钱袋子,今起确认
Yang Shi Xin Wen·2025-12-01 02:58

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 starts today, December 1 [1][6] Information Confirmation Process - Individuals can confirm their special additional deduction information using the personal income tax app by selecting "Special Additional Deduction Reporting" in the "Common Services" section [2] - If there are no changes to the deduction information from 2025, users can simply click "One-Click Import" to confirm based on 2024 data [2] - For modifications to previously reported information, users can select the relevant deduction item in "Reporting Records" and click "Modify" [2] - New deduction items can be added by selecting the appropriate project in the "Special Additional Deduction Reporting" module and following system prompts [2] Deduction Standards - Childcare for children under 3 years and education for children has a deduction standard of 2000 yuan per month per child [5] - Elderly care has a deduction standard of 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [5] - Continuing education deductions are categorized: 3600 yuan for vocational qualification education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree education [5] - Medical expenses exceeding 15000 yuan are deductible, with a maximum of 80000 yuan [5] - Housing loan interest deduction is set at 1000 yuan per month [5] - Housing rental deductions vary by city size, with amounts of 1500 yuan, 1100 yuan, and 800 yuan per month [5] Confirmation Period - The confirmation period for individual income tax special additional deductions is from December 1 to December 31 [6]