12月31日截止！事关明年收入

Core Viewpoint - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which must be completed by December 31, 2025, through the personal income tax APP [1]. Group 1: Confirmation Process - Residents eligible for special additional deductions should log into the personal income tax APP to confirm their information [3]. - The APP provides a feature to carry over the 2025 special additional deduction information to 2026, ensuring taxpayers can continue to benefit from the policy [5]. - If there are no changes to the deduction information, users can simply carry over the previous year's data with a single click [6]. Group 2: Modification and New Submissions - For those needing to modify or cancel their special additional deductions, the APP allows for these changes in the confirmation interface [8]. - First-time filers or those adding new deductions can select the relevant deduction items and input the necessary information for the year 2026 [9].