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Core Points - The article discusses the process and categories for confirming individual income tax special additional deductions for the year 2026, starting from December 1 [1] Summary by Category Information Confirmation Process - Taxpayers can use the personal income tax app to select "Special Additional Deduction Reporting" under "Common Services" on the homepage [1] - If there are no changes from the previous year, taxpayers can complete confirmation by clicking "One-Click Import" [1] - For modifications, taxpayers can select the relevant deduction item in "Reporting Records" and click "Modify" [1] - New items can be added by selecting the appropriate project in the "Special Additional Deduction Reporting" module and following system prompts [1] Child Education Deduction - Parents can choose to deduct 100% by one parent or 50% by both parents, with no changes allowed within a tax year [4] - After the child completes full-time education, parents must promptly enter the termination date in the app [4] - For children studying abroad, parents must upload relevant documents such as admission notices and visas [4] Continuing Education Deduction - Taxpayers can deduct 400 yuan per month for continuing education expenses during the education period, with a maximum deduction period of 48 months [5] Housing Loan Interest Deduction - Taxpayers can choose to deduct 100% of the interest paid on the first home loan by one spouse, while the other spouse cannot claim the deduction [6] - Taxpayers cannot simultaneously claim both housing loan interest and housing rent deductions in the same tax year [6] Housing Rent Deduction - If both spouses work in the same city and do not own a home, only one spouse (the tenant) can claim the housing rent deduction [7] Elderly Care Deduction - Taxpayers with siblings cannot claim the deduction as only children; they can only do so if all siblings have passed away [8] - Eligible dependents include parents over 60 years old and grandparents over 60 years old if their children are deceased [8] Child Care Deduction - Taxpayers can deduct 2000 yuan per month for expenses related to the care of children under three years old, with similar deduction options as child education [9]