Group 1 - The article outlines seven common mistakes in filling out personal income tax special additional deductions, aiming to help taxpayers avoid errors and save time [2][3][4] - Mistake one involves exceeding the total deduction ratio of 100% for the same child, where parents can choose to deduct 100% by one parent or split it equally [2][3] - Mistake two highlights that the total deduction amount for the same dependent in elderly care cannot exceed 3000 yuan per month, with specific rules for sharing this deduction among siblings [5][7] Group 2 - Mistake three addresses the incorrect reporting of medical expenses for parents, clarifying that only the taxpayer or their spouse can deduct medical expenses incurred by their minor children [13][16] - Mistake four states that if both spouses work in the same city, only one can claim housing rental deductions, preventing double claims [18][19] - Mistake five emphasizes that taxpayers cannot simultaneously claim both housing loan interest and housing rental deductions within the same tax year [18][20] Group 3 - Mistake six involves claiming deductions for continuing education based on certificates not listed in the National Occupational Qualification Directory, which is a requirement for eligibility [20][22] - The article references relevant policies and announcements from the State Council and the National Taxation Administration regarding personal income tax special additional deductions [23]