2026年度个税专项附加扣除信息确认开始啦！抓紧确认

Core Points - The confirmation period for the 2026 individual income tax special additional deductions starts from December 1 to December 31, 2023 [1] - Taxpayers can confirm their deduction information through the personal income tax app [1] - Each taxpayer must complete the confirmation within the specified time frame [1] Confirmation Process - To confirm the deduction information, users should open the personal income tax app and select "2026年度专项附加扣除填报" [1] - If there are no changes from the previous year, users can simply click "one-click carry over" to complete the confirmation [2] - For modifications to previously reported information, users can select the relevant deduction item in "填报记录" and click "修改" [3] - For new items or if no previous report exists, users can select the relevant project in the "专项附加扣除填报" module and follow the system prompts [4] Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under three years: 2000 yuan per month per child [15] - Elderly care: 3000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1500 yuan per month per person [15] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month during the study period for degree education [15] - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [15] - Housing loan interest: 1000 yuan per month [15] - Housing rent: 1500 yuan, 1100 yuan, or 800 yuan per month, depending on city size [15]