2026年度个税专项附加扣除今起开始确认，这20个问题需注意

Group 1 - The article discusses the process for taxpayers to confirm and report their special additional deductions for the year 2026, which includes seven categories: childcare for children under three, education for children, continuing education, housing rent, mortgage interest, elderly support, and major medical expenses [1] - Taxpayers can click "confirm" if there are no changes in their special additional deduction information compared to the previous year, or they can modify their information if there are changes [1] - The article outlines common questions and errors that taxpayers may encounter during the reporting process [1] Group 2 - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [2] - In cases of co-renting, individuals who have signed a rental contract can deduct their respective housing rent expenses based on the rental agreement [3] - When changing rental properties mid-year, taxpayers should ensure that the rental dates do not overlap when filling out their information [4] Group 3 - The scope of housing loan interest deduction includes interest paid on loans for the purchase of a first home in China, either by the taxpayer or their spouse [5] - If a taxpayer has not previously claimed a housing loan interest deduction, they can claim it for a second home purchased with a first-home loan interest rate [5] - Taxpayers can only claim the housing loan interest deduction once, meaning if they have claimed it for one property, they cannot claim it for another [6] Group 4 - Couples can choose to deduct housing loan interest from one property at 100% or split the deduction equally at 50% for properties purchased before marriage [7] - For childcare expenses for children under three, parents can choose to deduct either 100% by one parent or split it at 50% each [8] - The deduction for childcare starts from the month of the child's birth until the month before they turn three [8] Group 5 - Parents with multiple children can choose different deduction methods for each child [9] - Taxpayers can simultaneously claim deductions for childcare and education if a child transitions from being under three to starting education within the same year [10] - The child education deduction is applicable regardless of whether the child is in public or private schools, or studying abroad [10] Group 6 - Non-only children must share the elderly support deduction of 3000 yuan per month among siblings, with a maximum of 1500 yuan per person [11] - In cases where parents of an only child remarry, the taxpayer can claim the full deduction if no other children are involved in the support [12] - Major medical expenses can be deducted if they exceed 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [13] Group 7 - Medical expenses for the taxpayer's spouse and children can be deducted, but expenses for the taxpayer's parents are not included in the deduction [14] - Expenses incurred at private hospitals can be deducted if they are covered by the basic medical insurance system [15]