月底截止，事关收入！抓紧确认→

Core Viewpoint - The article announces the start of the confirmation process for the 2026 individual income tax special additional deductions, which must be completed within December 2023 [1][15]. Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1][2]. - To confirm, users should select "2026年度专项附加扣除填报" on the app's homepage [3]. - If there are no changes from the previous year, users can simply click "一键带入" to carry over their information [4]. Group 2: Modification and New Entries - For modifications to previously reported information, users can select the relevant deduction item in "填报记录" and click "修改" [4]. - If users have not reported before or need to add new items, they can choose the relevant project in the "专项附加扣除填报" module and follow the system prompts [4]. Group 3: 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 qualifications in the year of certification; 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].