【12366问答】2026年度个人所得税专项附加扣除开始确认啦，这些问题请了解~

Key Points - The article discusses the recent updates on individual income tax special additional deductions for the year 2026, including various scenarios and questions raised by taxpayers [1][2][3] Group 1: Housing Loan Interest Deduction - Couples with separate housing loans before marriage can choose to deduct 100% of the interest from one property or split the deduction 50% for each property, but the method cannot change within the same year [1] Group 2: Medical Expense Deduction - For taxpayers hospitalized at the end of the year and discharged at the beginning of the next year, the medical expenses are considered deductible in the year of discharge based on the settlement date [2] Group 3: Elderly Care Deduction - Non-only child taxpayers can share a monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [2] Group 4: Tax App Modifications - Taxpayers can modify spouse information in the individual income tax app by navigating to "My" and then "Family Members" [2] Group 5: Deduction Submission Process - If taxpayers choose to have their special additional deduction information submitted by the withholding agent, they only need to provide this information once per deduction year, not monthly [2]