【12366问答】个税年度汇算可视答疑节选（专项附加扣除）

Key Points Summary Core Viewpoint - The article discusses the recent Q&A session regarding individual income tax (IIT) annual reconciliation, focusing on common questions related to special additional deductions for individual taxpayers in Shanghai. Group 1: Special Additional Deductions - Parents of infants born abroad can enjoy deductions regardless of the child's nationality, starting from the month of birth until the month before the child turns three years old [1]. - Children who turn three years old but have not yet enrolled in school are still eligible for deductions, which are set at a standard of 2,000 yuan per month [4]. - Only educational qualifications obtained within China are eligible for deductions; foreign degrees and certificates do not qualify [5]. - Taxpayers can report multiple educational qualifications or certificates, but only one needs to be reported if they are from the same category [5]. - To confirm if a professional qualification certificate is deductible, taxpayers must check the national qualification directory published by the Ministry of Human Resources and Social Security [5]. Group 2: Medical Expenses and Housing Deductions - Medical expenses incurred across different years can be deducted based on the settlement date on the medical bill [6]. - Taxpayers can claim deductions for medical expenses incurred at private hospitals if the expenses are recorded in the medical insurance system [7]. - For couples with separate first home loans before marriage, they can choose to deduct 50% each or one spouse can claim the full deduction [6]. - Individuals sharing rental housing can each claim deductions if they have signed a rental contract with the landlord [6]. - Deductions for supporting in-laws or grandparents are not allowed; only parents aged 60 and above qualify as dependents [10].