个税专项附加扣除核心要点来啦~请查收

Group 1 - The article discusses tax deductions available for education-related expenses for children, including a standard deduction of 2000 yuan per month for each child in full-time education [4][4]. - Parents can choose to deduct the full amount by one parent or split it equally between both parents, with the deduction method fixed for the tax year [4]. - The article outlines the eligibility for deductions across different education levels, including compulsory education, high school, and higher education [4][4]. Group 2 - Medical expenses related to basic health insurance can be deducted if the out-of-pocket expenses exceed 15,000 yuan, with a maximum deduction limit of 80,000 yuan [5]. - Taxpayers can choose to deduct medical expenses incurred by themselves, their spouses, or their minor children [5]. - The article also details deductions for housing loan interest, allowing a deduction of 1,000 yuan per month for the first home loan, with a maximum deduction period of 240 months [5]. Group 3 - The article provides links to resources regarding the personal income tax reconciliation process, including preparation tips and operational guidelines [7][8]. - It emphasizes the importance of understanding the tax reconciliation process and the potential for refunds [7][8].