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].