Core Points - The personal income tax special additional deduction information confirmation process starts on December 1 and runs until December 31 [5] - Residents can confirm their deduction information through the personal income tax app, with options to modify or add new deduction items as needed [1][5] Deduction Standards - The deduction standard for childcare for children under 3 years old and for children's education is 2000 yuan per month per child [4] - The deduction standard for elderly care is 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [4] - Continuing education deductions are categorized into two types: 3600 yuan for vocational qualification education in the year the certificate is obtained, and 400 yuan per month during the study period for degree education [4] - The medical expense deduction applies to out-of-pocket expenses exceeding 15000 yuan, with a maximum deduction of 80000 yuan [4] - The housing loan interest deduction is set at 1000 yuan per month [4] - Housing rental deductions vary by city size, with monthly limits of 1500 yuan, 1100 yuan, and 800 yuan [4]

Core Points - The confirmation for the 2026 individual income tax special additional deductions begins from December 1 to December 30, 2025 [3] - Taxpayers need to confirm the content of the "individual income tax special additional deductions" each December for the following year [3] Summary by Category Special Additional Deductions - There are seven categories of special additional deductions: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [3] - The deduction standards for childcare and child education are set at 2,000 yuan per month for each child [3] - The elderly care deduction is 3,000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1,500 yuan per month per person [3] - Continuing education deductions are divided into two types: 3,600 yuan for vocational qualification continuing education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree continuing education [3] - Serious illness medical expenses can be deducted for amounts exceeding 15,000 yuan, with a maximum deduction of 80,000 yuan [3][4] Housing Deductions - The housing loan interest deduction is set at 1,000 yuan per month [4] - Housing rent deductions vary by city size, with three tiers: 1,500 yuan, 1,100 yuan, and 800 yuan per month [5] Confirmation Process - The individual income tax APP and the natural person electronic tax bureau website have opened the "confirm next year's special additional deductions" function [5] - Taxpayers can easily transfer their 2025 deduction information to 2026 using the "one-click transfer" feature [5] - For first-time filers, they can log in and fill out the information in the special additional deduction module [5]

Group 1 - The article discusses the process for taxpayers to confirm and report their special additional deductions for the year 2026, which includes seven categories: childcare for children under three, education for children, continuing education, housing rent, mortgage interest, elderly support, and major medical expenses [1] - Taxpayers can click "confirm" if there are no changes in their special additional deduction information compared to the previous year, or they can modify their information if there are changes [1] - The article outlines common questions and errors that taxpayers may encounter during the reporting process [1] Group 2 - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [2] - In cases of co-renting, individuals who have signed a rental contract can deduct their respective housing rent expenses based on the rental agreement [3] - When changing rental properties mid-year, taxpayers should ensure that the rental dates do not overlap when filling out their information [4] Group 3 - The scope of housing loan interest deduction includes interest paid on loans for the purchase of a first home in China, either by the taxpayer or their spouse [5] - If a taxpayer has not previously claimed a housing loan interest deduction, they can claim it for a second home purchased with a first-home loan interest rate [5] - Taxpayers can only claim the housing loan interest deduction once, meaning if they have claimed it for one property, they cannot claim it for another [6] Group 4 - Couples can choose to deduct housing loan interest from one property at 100% or split the deduction equally at 50% for properties purchased before marriage [7] - For childcare expenses for children under three, parents can choose to deduct either 100% by one parent or split it at 50% each [8] - The deduction for childcare starts from the month of the child's birth until the month before they turn three [8] Group 5 - Parents with multiple children can choose different deduction methods for each child [9] - Taxpayers can simultaneously claim deductions for childcare and education if a child transitions from being under three to starting education within the same year [10] - The child education deduction is applicable regardless of whether the child is in public or private schools, or studying abroad [10] Group 6 - Non-only children must share the elderly support deduction of 3000 yuan per month among siblings, with a maximum of 1500 yuan per person [11] - In cases where parents of an only child remarry, the taxpayer can claim the full deduction if no other children are involved in the support [12] - Major medical expenses can be deducted if they exceed 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [13] Group 7 - Medical expenses for the taxpayer's spouse and children can be deducted, but expenses for the taxpayer's parents are not included in the deduction [14] - Expenses incurred at private hospitals can be deducted if they are covered by the basic medical insurance system [15]

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 starts on December 1 [1] Group 1: Child Education Deduction - Common mistakes include exceeding the total deduction ratio of 100% for the same child [2] - Parents can choose to deduct 100% by one parent or 50% by both, and the deduction method cannot change within a tax year [2] - Parents must enter the termination date of the child's education in the tax app after full-time education ends [2] Group 2: Continuing Education Deduction - Mistakes include starting to report deductions from the month of registration for self-study exams [3] - Deduction is allowed only after obtaining a single subject certificate and having a management file established by the education department [3] - The deduction for continuing education expenses is capped at 400 yuan per month for a maximum of 48 months [3] Group 3: Housing Loan Interest Deduction - Common errors include both spouses claiming 100% of the housing loan interest deduction [4] - Only one spouse can claim the deduction, while the other cannot [4] - Couples cannot simultaneously claim housing loan interest and housing rent deductions in the same tax year [5] Group 4: Housing Rent Deduction - Mistakes include both spouses claiming housing rent deductions when working in the same city [6] - Only one spouse (the tenant) can claim the deduction if they do not own a home [6] Group 5: Elderly Care Deduction - Errors include reporting parents as dependents under the independent child category when the taxpayer has siblings [7] - Taxpayers can only claim the independent child deduction if all siblings are deceased [8] - Mistakes also include incorrectly reporting grandparents as dependents if the parents are under 60 [9] Group 6: Child Care Deduction - Common mistakes include both parents claiming deductions for the same child exceeding 100% [10] - The deduction for child care expenses is capped at 2000 yuan per month per child [10] - Parents can choose to deduct 100% by one parent or 50% by both, with the method fixed for the tax year [10]

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 starts today, December 1 [1][6] Information Confirmation Process - Individuals can confirm their special additional deduction information using the personal income tax app by selecting "Special Additional Deduction Reporting" in the "Common Services" section [2] - If there are no changes to the deduction information from 2025, users can simply click "One-Click Import" to confirm based on 2024 data [2] - For modifications to previously reported information, users can select the relevant deduction item in "Reporting Records" and click "Modify" [2] - New deduction items can be added by selecting the appropriate project in the "Special Additional Deduction Reporting" module and following system prompts [2] Deduction Standards - Childcare for children under 3 years and education for children has a deduction standard of 2000 yuan per month per child [5] - Elderly care has a deduction standard of 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [5] - Continuing education deductions are categorized: 3600 yuan for vocational qualification education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree education [5] - Medical expenses exceeding 15000 yuan are deductible, with a maximum of 80000 yuan [5] - Housing loan interest deduction is set at 1000 yuan per month [5] - Housing rental deductions vary by city size, with amounts of 1500 yuan, 1100 yuan, and 800 yuan per month [5] Confirmation Period - The confirmation period for individual income tax special additional deductions is from December 1 to December 31 [6]

2026年度个税专项附加扣除信息确认，今日（12月1日）开始。 1.您可使用手机下载个人所得税应用程 序，在首页【常用业务】中选择【专项附加扣除填报】。 2.若2025年您的专项附加扣除信息无变化，只 需在2024年基础上确认即可，点击【一键带入】，即完成信息确认。 3.若需要对已填报的信息进行修 改。如修改赡养老人、子女教育等信息，选择【填报记录】中相应扣除项目，在【填报详情】页面点击 【修改】。 4.若需新增项目，可在【专项附加扣除填报】模块选择相应项目，扣除年度选择"2025"，根 据系统提示进行填报。（大湾区之声） 力|&查 请选择您需要办理或查询的事项 办税 综合所得年度汇算 申报与查询境内综合所得年度汇算 专项附加扣除 填报与查询7项专项附加扣除信息 B 个人养老金扣除 纳税记录开具 委托代理关系管 管理 理 生成或查看纳税记 波 录入或查看个人养 委托代理机构代办 老金扣除信息 年度汇算 警示案例 > 查询 P 收入纳税明细 申报记录 异议申诉 童看个人所得税纳 查询最新申诉记录 查看历史申报记录 税明细 和结果 > 0 9 首页 待办 消息 我的 办& 音 用用网 来源：中国新闻网 ...

2026年度 个税专项附加扣除信息确认 今日（12月1日）开始 信息确认流程 1.您可使用手机下载个人所得税应用程序，在首页【常用业务】中选择【专项附加扣除填报】。 2.若2025年您的专项附加扣除信息无变化，只需在2024年基础上确认即可，点击【一键带入】，即完成 信息确认。 3.若需要对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择【填报记录】中相应扣除 项目，在【填报详情】页面点击【修改】。 4.若需新增项目，可在【专项附加扣除填报】模块选择相应项目，扣除年度选择"2025"，根据系统提示 进行填报。 各个项目 分别按照什么标准扣除？ 3岁以下婴幼儿照护、子女教育专项附加扣除标准为每个子女每月2000元。 赡养老人专项附加扣除标准为每月3000元。独生子女可每月扣除3000元；非独生子女需与兄弟姐妹分摊 扣除额度，每人每月不超过1500元。 继续教育专项附加扣除分为两类： 大病医疗专项附加扣除标准，是在医保目录范围内，按照个人自付累计超过15000元的部分据实扣除， 最多不超过80000元。 住房租金专项附加扣除标准，按照城市规模分为每月1500元、1100元及800元三档。 参加职业资格继 ...

本文转自【江苏新闻】； 注意啦 2026年度 个税专项附加扣除信息确认 从2025年12月1日开始 这项操作看似简单 却藏着不少容易忽略的细节 漏填信息可能少拿优惠 填错项目还可能引发税务风险 为帮助大家顺利扣除、明明白白省钱 避开这些填报易错点 这份实用指南请收好↓↓↓ 子女教育扣除 易错情形>>1.填报同一子女的合计扣除比例超过100%。 正确处理>>父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。 易错情形>>2.子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项附加扣除。 正确处理>>子女全日制学历教育结束后，应及时在个税App录入子女教育终止时间，不得再继续享受扣除。子女在境外接受教育时，应及时在个税App上 传境外学校录取通知书、留学签证等境外教育佐证资料。继续教育扣除 易错情形>>报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。住房贷款利息扣除 易错情形>>1.婚后购买住房，夫妻双方均按100%享受住房贷款利息专项附加扣除。 正确处理>>纳税人本人或者配偶单独或者共同购买住房发生的首 ...

注意啦 2026年度 个税专项附加扣除信息确认 今天（2025年12月1日）正式开始 这项操作看似简单 却藏着不少容易忽略的细节 漏填信息可能少拿优惠 填错项目还可能引发税务风险 继续教育扣除 为帮助大家顺利扣除、明明白白省钱 避开这些填报易错点 这份实用指南请收好 子女教育扣除 易错情形>>1.填报同一子女的合计扣除比例超过100%。 正确处理>>父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。 易错情形>>2.子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项附加扣除。 正确处理>>子女全日制学历教育结束后，应及时在个税App录入子女教育终止时间，不得再继续享受扣除。子女在境外接受教育时，应及时在个税App上 传境外学校录取通知书、留学签证等境外教育佐证资料。 易错情形>>报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。 正确处理>>按照《高等教育自学考试暂行条例》有关规定，高等教育自学考试应考者取得一门课程的单科合格证书后，教育部门即为其建立考籍管理档 案。具有考籍管理档案的考生，可以按规定 ...

注意啦 2026年度 个税专项附加扣除信息确认 将于12月1日开始 每年的12月，纳税人需对次年享受个税专项附加扣除的内容进行确认。7项个税专项附加扣除分别是： 子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人和3岁以下婴幼儿照护。这项操 作看似简单，却藏着不少容易忽略的细节。漏填信息可能少拿优惠，填错项目还可能引发税务风险。为 帮助大家顺顺利利享受扣除、明明白白省钱，我们梳理了一组填报高频易错点，这份实用指南请收好！ 子女教育扣除 易错情形>>1.填报同一子女的合计扣除比例超过100%。 正确处理>>父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣 除，具体扣除方式在一个纳税年度内不能变更。 易错情形>>2.子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项 附加扣除。 易错情形>>报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。 正确处理>>按照《高等教育自学考试暂行条例》有关规定，高等教育自学考试应考者取得一门课程的 单科合格证书后，教育部门即为其建立考籍管理档案。具有考籍管理档案的考生，可以按规定享受继续 教育专项附 ...