Key Points - The article discusses the recent updates on individual income tax special additional deductions for the year 2026, including various scenarios and questions raised by taxpayers [1][2][3] Group 1: Housing Loan Interest Deduction - Couples with separate housing loans before marriage can choose to deduct 100% of the interest from one property or split the deduction 50% for each property, but the method cannot change within the same year [1] Group 2: Medical Expense Deduction - For taxpayers hospitalized at the end of the year and discharged at the beginning of the next year, the medical expenses are considered deductible in the year of discharge based on the settlement date [2] Group 3: Elderly Care Deduction - Non-only child taxpayers can share a monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [2] Group 4: Tax App Modifications - Taxpayers can modify spouse information in the individual income tax app by navigating to "My" and then "Family Members" [2] Group 5: Deduction Submission Process - If taxpayers choose to have their special additional deduction information submitted by the withholding agent, they only need to provide this information once per deduction year, not monthly [2]

Group 1 - The article provides a step-by-step guide for taxpayers on how to log in to the electronic tax bureau and apply for the reissuance of export tax refund certificates [1][2][3] - It outlines the process of selecting the type of lost certificate and retrieving relevant information such as original certificate number, issuing authority, and date [4][6] - Taxpayers can save their data, upload necessary documents, and edit details before final submission [7][8][9][11] Group 2 - The article includes instructions on how to correct or void tax declarations through the electronic tax bureau, emphasizing the importance of submitting accurate information [16][17] - It specifies that voiding a declaration is only possible within the corresponding declaration period and under certain conditions, such as not having issued payment certificates [17] - The article also mentions that corrections to corporate income tax quarterly declarations are limited to the most recent submitted quarter, with specific rules for annual reports [17]

Group 1 - The article provides a step-by-step guide on how to confirm and report the special additional deductions for individual income tax for the year 2026, specifically focusing on childcare for children under three years old [5][6][8]. - Users are instructed to log into the personal income tax app, select the relevant options for special additional deductions, and prepare necessary information such as children's identity details [5][6]. - The article emphasizes the importance of verifying personal and spouse information during the reporting process, and provides instructions on how to add any missing information [6][7]. Group 2 - The article clarifies that the deduction for each child is capped at a standard amount of 2000 yuan per month, and the total deduction ratio claimed by both parents cannot exceed 100% [10][11]. - It outlines two common methods for parents to allocate the deduction: one parent can claim 100% of the deduction, or both can claim 50% each [11]. - The article also mentions the option for taxpayers to choose between having the deduction processed by the withholding agent monthly or reporting it annually during the tax reconciliation [8].