月底截止，事关收入！抓紧确认→

Core Viewpoint - The confirmation of individual income tax special additional deductions for the year 2026 begins on December 1, 2023, and taxpayers must complete this process within the month [1][12]. Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1]. - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [2]. - For modifications to previously reported information, taxpayers can select the relevant deduction item in the "reporting records" and click "modify" [2]. Group 2: Deduction Standards - The standard for child education and care for children under three years old is 2,000 yuan per child per month [11]. - The standard for elderly care deduction is 3,000 yuan per month for only children, while non-only children must share the deduction with siblings, capped at 1,500 yuan per person per month [13]. - Continuing education deductions are categorized: 3,600 yuan for vocational qualification education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree education [13]. - The standard for major medical expenses deduction is the actual amount exceeding 15,000 yuan, with a maximum deduction of 80,000 yuan [13]. - Housing loan interest deduction is set at 1,000 yuan per month [13]. - Housing rent deduction varies by city size, with monthly limits of 1,500 yuan, 1,100 yuan, and 800 yuan [13].