明年个税专项附加扣除开始确认

Core Points - The confirmation period for the 2026 individual income tax special additional deductions has begun and will end on December 31 [1] - Taxpayers can modify or confirm their applicable special additional deduction information through the personal income tax App or the Natural Person Taxation Bureau website [1] Summary by Category Taxpayer Responsibilities - Taxpayers are required to confirm the content of the special additional deductions they will enjoy for the next year between December 1 and December 31 each year [1] - The special additional deduction items include seven categories: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1] System Functionality - If there are no changes, taxpayers can use the "one-click transfer" feature to carry over their 2025 special additional deduction information to 2026 [1] - For modifications regarding declaration methods, deduction ratios, or related information, taxpayers must enter the corresponding special additional deduction page to make changes [1] Common Questions Addressed - The personal income tax App provides answers to common taxpayer questions, such as the treatment of housing loan interest deductions when purchasing a second home after paying off the first [1] - If a taxpayer has previously claimed a deduction for housing loan interest, they cannot claim it again for another property, regardless of the duration of the deduction or ownership status [1]