事关个人，每月可享受扣除2000元！如何填报看这里→

Group 1 - The article discusses the tax deduction policy for taxpayers caring for children under three years old, allowing a monthly deduction of 2000 yuan per child [4][16]. - Parents can choose to deduct 100% of the amount by one parent or split it 50% each, with the deduction method fixed for the tax year [4][17]. - Taxpayers must retain documentation such as the child's birth certificate for verification purposes [4][17]. Group 2 - The article outlines the steps for taxpayers to claim the deduction through the personal income tax app, starting with selecting "Special Additional Deductions" [5][18]. - It emphasizes the importance of confirming the deduction details annually, as the information must be submitted each year [20][24]. - The article provides a detailed guide on filling out the necessary information, including child education details and deduction proportions [22][23].