今天起，有一笔“退款”等你确认

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 starts on December 1 [1] Group 1: Child Education Deduction - Common mistakes include exceeding the total deduction ratio of 100% for the same child [2] - Parents can choose to deduct 100% by one parent or 50% by both, and the deduction method cannot change within a tax year [2] - Parents must enter the termination date of the child's education in the tax app after full-time education ends [2] Group 2: Continuing Education Deduction - Mistakes include starting to report deductions from the month of registration for self-study exams [3] - Deduction is allowed only after obtaining a single subject certificate and having a management file established by the education department [3] - The deduction for continuing education expenses is capped at 400 yuan per month for a maximum of 48 months [3] Group 3: Housing Loan Interest Deduction - Common errors include both spouses claiming 100% of the housing loan interest deduction [4] - Only one spouse can claim the deduction, while the other cannot [4] - Couples cannot simultaneously claim housing loan interest and housing rent deductions in the same tax year [5] Group 4: Housing Rent Deduction - Mistakes include both spouses claiming housing rent deductions when working in the same city [6] - Only one spouse (the tenant) can claim the deduction if they do not own a home [6] Group 5: Elderly Care Deduction - Errors include reporting parents as dependents under the independent child category when the taxpayer has siblings [7] - Taxpayers can only claim the independent child deduction if all siblings are deceased [8] - Mistakes also include incorrectly reporting grandparents as dependents if the parents are under 60 [9] Group 6: Child Care Deduction - Common mistakes include both parents claiming deductions for the same child exceeding 100% [10] - The deduction for child care expenses is capped at 2000 yuan per month per child [10] - Parents can choose to deduct 100% by one parent or 50% by both, with the method fixed for the tax year [10]