3岁以下婴幼儿照护扣除如何申报？丨个税扣除信息确认系列热点问答之七

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].