子女教育情况发生变更，专项附加扣除如何填写？

Group 1 - The article discusses the requirements for taxpayers to handle annual tax reconciliation, emphasizing the obligation to report accurately whether claiming a tax refund or making additional tax payments [9][11]. - Taxpayers must perform annual reconciliation if their prepaid tax exceeds the annual tax liability or if they need to declare additional tax due [13][14]. - Specific conditions are outlined for when taxpayers must reconcile, including exceeding a total income of 120,000 yuan and needing to pay more than 400 yuan in additional tax [15][16]. Group 2 - Taxpayers can handle their annual reconciliation through various methods: self-service via the individual income tax app, through their employer, or by entrusting a tax service agency [18]. - Eligible deductions during the reconciliation process include a standard deduction of 60,000 yuan, social insurance contributions, and various special deductions for childcare, education, and medical expenses [19]. - The reconciliation period is set from March 1 to June 30, 2026, and all relevant documentation must be retained for five years after the reconciliation period ends [20].