Core Viewpoint - Taxpayers can still fill in the special additional deductions for individual income tax for 2026 even if they did not confirm by December 2025, and they can do so through official channels throughout the 2026 fiscal year [1][4]. Group 1: Filling Process - Taxpayers must download and log into the "Individual Income Tax" APP to proceed with the filling process [1]. - After logging in, navigate to the "Special Additional Deduction Filling" module and select the deduction year as "2026" [1]. - For employed taxpayers, it is crucial to select "Declared by the withholding agent" to expedite the deduction in subsequent salary payments [4]. - For self-employed taxpayers, they should choose "Self-declaration of comprehensive income" to have the deductions processed during the annual tax settlement at the end of 2026 [4].
一线融媒 | 2025年12月没确认2026年的个税专项附加扣除，现在还能补填吗？具体怎么操作呢？操作步骤
蓝色柳林财税室·2026-02-05 11:31