个税汇算进行中！哪些人需要办理个税汇算？

Group 1 - The article discusses the criteria for tax refunds and the situations that necessitate tax reconciliation, emphasizing that if the prepaid tax amount exceeds the annual taxable amount, a refund may be applicable [4] - Specific scenarios where tax refunds are common include cases where annual comprehensive income is less than 60,000 yuan but prepaid individual income tax has been made, or where eligible special deductions were not fully declared during prepayment [4] - It is highlighted that certain situations, such as errors in applicable income items or failure of withholding agents to fulfill their obligations, require mandatory tax reconciliation regardless of the refund amount [4] Group 2 - The article provides a reminder that individuals with annual comprehensive income not exceeding 120,000 yuan may be exempt from tax reconciliation even if they owe additional tax [4] - It also outlines the importance of correctly filling out the education termination date for child education deductions, as incorrect entries can lead to the loss of eligibility for deductions [11]