@宝爸宝妈：家有 3 岁以下婴幼儿的，这项扣除政策别错过！操作步骤

Core Viewpoint - The article provides a detailed guide on the special additional deduction for childcare expenses for children under three years old, emphasizing the importance of timely filing before the deadline of December 31, 2025 [1]. Group 1: Filing Process - Step-by-step instructions for filing the special deduction through the personal income tax app are outlined, starting from selecting the appropriate section to submitting the application [1][4][6]. - The process includes confirming personal and spouse information, adding child information, and setting the deduction ratio [5][6]. Group 2: Deduction Details - The deduction standard is set at 2,000 yuan per month for each child under three years old [9]. - Parents can choose to deduct the full amount (2,000 yuan) by one parent or split it (1,000 yuan each) [10]. - For families with multiple children, different deduction methods can be applied to each child [11]. Group 3: Eligibility and Conditions - The deduction applies to legal guardians of the child, including biological, adoptive, and step-parents [8]. - Parents can claim the deduction for children born abroad [14]. - The deduction period starts from the month of the child's birth until the month before they turn three [13].