Core Viewpoint - The confirmation of the 2026 individual income tax special additional deductions will end on December 31, 2025, and eligible residents are urged to confirm their information through the personal income tax app [19][22]. Group 1: Confirmation Process - Residents can log into the personal income tax app and click on the module indicating the start of confirmation for the 2026 special additional deductions [3][4]. - If there are no changes to the 2026 special additional deduction information, users can easily transfer their 2025 information with a single click [8][10]. - For those needing to modify or cancel their special additional deductions, they can do so in the confirmation interface [10][28]. Group 2: Special Additional Deductions - The special additional deduction items include child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and care for children under three years old [36]. - The app allows users to import their 2025 deduction information for continued use in 2026, ensuring they can benefit from the policy [25][27]. - First-time filers or those needing to add new deductions can select the relevant items and input the necessary information for the 2026 tax year [30]. Group 3: Important Reminders - If the confirmation deadline is missed, residents can still fill out their 2026 special additional deductions through the app and choose to have their withholding unit adjust their salary accordingly [18][35]. - It is emphasized that the special additional deduction information must be submitted annually [26][32].

Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]