2026年度个税专项附加扣除信息确认今天开始！这些易错点要避开

Core Points - The article emphasizes the importance of confirming individual income tax special additional deductions for the year 2026, starting from December 1, and highlights the need for taxpayers to complete this process within the month [1]. Group 1: Special Additional Deductions - The special additional deductions include: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. - Taxpayers must confirm the deductions for the next year in December each year and report them to the withholding agent [1]. Group 2: Common Mistakes in Reporting - For child education, a common mistake is reporting the total deduction for the same child exceeding 100% [2]. - Continuing education deductions may be incorrectly reported if taxpayers start claiming from the month of registration for self-study exams instead of the month of actual education [3]. - Serious illness medical expenses can be incorrectly reported by including the total amount from medical expense settlement slips instead of the out-of-pocket expenses within the insurance directory [4]. - For housing loan interest, a mistake occurs when both spouses claim 100% of the deduction after purchasing a house together [6]. - In housing rent, both spouses may incorrectly claim the deduction if they work in the same city [8]. - For elderly care, a common error is reporting parents over 60 years old as dependents when the taxpayer is not an only child [9]. Additionally, mistakenly reporting grandparents or great-grandparents instead of parents under 60 years old is also noted [10].