Core Viewpoint - The article discusses the personal income tax implications of receiving maternity benefits, specifically focusing on whether these benefits are taxable and how to claim tax refunds if applicable [4][22]. Summary by Sections What is Maternity Allowance? - Maternity allowance is a wage compensation received by employees during maternity leave or family planning surgery, calculated based on the average monthly salary of employees in the previous year divided by 30 [4][14]. Calculation of Maternity Allowance - The maternity allowance is calculated as follows: Monthly average salary of the previous year ÷ 30 × Number of days of maternity leave. For example, if the average monthly salary is 6000 yuan and the maternity leave is 128 days, the allowance would be 6000 ÷ 30 × 128 = 25600 yuan [16]. Tax Exemption for Maternity Allowance - According to the regulations, maternity allowances and related medical expenses are exempt from personal income tax. This exemption applies to allowances received under the government-established maternity insurance policies [5][22]. Tax Refund Process - If an employee has received maternity allowance, they can apply for a tax refund by reporting the exempt income in the "Other Exempt Income" section of the personal income tax app during the annual tax reconciliation process. For instance, if an employee's taxable income is 80000 yuan, including 50000 yuan of maternity allowance, the tax owed would be reduced significantly by excluding the allowance [6][28]. Steps for Tax Filing - The process for filing includes logging into the personal income tax app, selecting the appropriate sections for reporting exempt income, and ensuring that all necessary documentation is prepared for tax authority review [7][9][30]. Important Considerations - If the maternity allowance was not reported as exempt during the withholding phase, it can still be claimed during the annual reconciliation. However, if it was already reported, it should not be claimed again [10][28]. Conclusion - The article emphasizes the importance of understanding the tax implications of maternity allowances and provides a clear guide on how to navigate the tax filing process to ensure compliance and maximize potential refunds [12][30].