Core Viewpoint - The article discusses the implementation of special additional deductions for individual income tax in China, emphasizing the importance of confirming these deductions for the year 2026 through the personal income tax app and the natural person electronic tax bureau website [2]. Group 1: Special Additional Deductions - Taxpayers can carry forward their special additional deduction information from 2025 to 2026 to facilitate the pre-collection and annual settlement declaration for the upcoming year [2]. - The article outlines various categories of special additional deductions, including education expenses, childcare costs, housing rental expenses, and mortgage interest [3][4][5][6]. Group 2: Education Expenses - For education expenses, taxpayers can deduct up to 2000 yuan per month for each child in compulsory education, with the option for parents to choose which one claims the deduction [3]. - Higher education expenses for undergraduate and postgraduate studies can also be deducted, with a maximum of 2000 yuan per month per child [3]. Group 3: Childcare Costs - Taxpayers can deduct 2000 yuan per month for each child under three years old, with similar options for parents regarding who claims the deduction [4]. Group 4: Housing Rental Expenses - Taxpayers without their own housing in their main work city can deduct housing rental expenses, with varying limits based on the city population: 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [5]. - Only one spouse can claim the housing rental deduction if both are working in the same city [5]. Group 5: Mortgage Interest - Taxpayers can deduct interest on the first home loan, with a limit of 1000 yuan per month, and the deduction can be claimed by either spouse or divided between them [6][7]. Group 6: Elderly Dependent Support - Taxpayers supporting elderly dependents (aged 60 and above) can deduct 3000 yuan per month, with specific rules on how the deduction can be shared among siblings [9].