Core Viewpoint - The article provides a detailed guide on how to declare maternity benefits and medical expenses as tax-exempt income in the personal income tax system, following the regulations set by the Ministry of Finance and the State Administration of Taxation [1]. Group 1: Declaration Process - Step 1: Log into the personal income tax APP and click on the "Start Declaration" in the 2024 comprehensive income annual settlement section [2]. - Step 2: Enter the "Standard Declaration" page, click on "Other Tax-Exempt Income," and then click the "Add" button in the upper right corner [2]. - Step 3: Select "Wages and Salaries Income" as the income type, choose "Normal Wages and Salaries" for the income subcategory, and select "Maternity Benefits and Medical Expenses Tax Exemption" for the tax-exempt item, then fill in the amount accurately and click "Save" [4]. - Step 4: After saving, exit the information entry form; this information will display on the "Other Tax-Exempt Income" page, and the tax-exempt amount will automatically populate in the declaration form [6]. Group 2: Important Notes - If maternity benefits were already declared as tax-exempt during the withholding stage, there is no need to re-enter this information during the comprehensive income annual settlement [7]. - Users can check if their maternity benefits have been declared under "Other Tax-Exempt Income" by logging into the personal income tax APP, navigating to "Handle & Check" - "Comprehensive Income Annual Settlement," and selecting the corresponding declaration year [7].