Core Policy Points - The deduction applies to children under 3 years old, including biological, non-biological, adopted, and stepchildren under the taxpayer's guardianship [4] - The deduction can be claimed by biological parents, step-parents, adoptive parents, and other legal guardians [4] - The deduction standard is set at 2000 yuan per month for each child [4] - The deduction period starts from the month of the child's birth until the month before they turn 3 years old [4] Reporting Guidelines - Step 1: Select "Childcare for Children Under 3" in the personal income tax app and choose the deduction year as 2025 [5] - Step 2: Fill in the spouse information if applicable, and add child information by providing name, ID number, and birth date [8][9] - Step 3: Set the deduction ratio, which can be 100% for one parent or 50% for both parents, allowing flexibility for families with multiple children [13] - Step 4: Choose the reporting method, either through the withholding agent or annual self-reporting [14][15]
个税汇算｜宝爸宝妈速看！3岁以下婴幼儿照护填报指南
蓝色柳林财税室·2026-03-25 08:45