Core Points - The personal income tax special additional deduction information confirmation process starts on December 1 and runs until December 31 [5] - Residents can confirm their deduction information through the personal income tax app, with options to modify or add new deduction items as needed [1][5] Deduction Standards - The deduction standard for childcare for children under 3 years old and for children's education is 2000 yuan per month per child [4] - The deduction standard for elderly care is 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [4] - Continuing education deductions are categorized into two types: 3600 yuan for vocational qualification education in the year the certificate is obtained, and 400 yuan per month during the study period for degree education [4] - The medical expense deduction applies to out-of-pocket expenses exceeding 15000 yuan, with a maximum deduction of 80000 yuan [4] - The housing loan interest deduction is set at 1000 yuan per month [4] - Housing rental deductions vary by city size, with monthly limits of 1500 yuan, 1100 yuan, and 800 yuan [4]

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 starts today, December 1 [1][6] Information Confirmation Process - Individuals can confirm their special additional deduction information using the personal income tax app by selecting "Special Additional Deduction Reporting" in the "Common Services" section [2] - If there are no changes to the deduction information from 2025, users can simply click "One-Click Import" to confirm based on 2024 data [2] - For modifications to previously reported information, users can select the relevant deduction item in "Reporting Records" and click "Modify" [2] - New deduction items can be added by selecting the appropriate project in the "Special Additional Deduction Reporting" module and following system prompts [2] Deduction Standards - Childcare for children under 3 years and education for children has a deduction standard of 2000 yuan per month per child [5] - Elderly care has a deduction standard of 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [5] - Continuing education deductions are categorized: 3600 yuan for vocational qualification education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree education [5] - Medical expenses exceeding 15000 yuan are deductible, with a maximum of 80000 yuan [5] - Housing loan interest deduction is set at 1000 yuan per month [5] - Housing rental deductions vary by city size, with amounts of 1500 yuan, 1100 yuan, and 800 yuan per month [5] Confirmation Period - The confirmation period for individual income tax special additional deductions is from December 1 to December 31 [6]

2026年度个税专项附加扣除信息确认，今日（12月1日）开始。 1.您可使用手机下载个人所得税应用程 序，在首页【常用业务】中选择【专项附加扣除填报】。 2.若2025年您的专项附加扣除信息无变化，只 需在2024年基础上确认即可，点击【一键带入】，即完成信息确认。 3.若需要对已填报的信息进行修 改。如修改赡养老人、子女教育等信息，选择【填报记录】中相应扣除项目，在【填报详情】页面点击 【修改】。 4.若需新增项目，可在【专项附加扣除填报】模块选择相应项目，扣除年度选择"2025"，根 据系统提示进行填报。（大湾区之声） 力|&查 请选择您需要办理或查询的事项 办税 综合所得年度汇算 申报与查询境内综合所得年度汇算 专项附加扣除 填报与查询7项专项附加扣除信息 B 个人养老金扣除 纳税记录开具 委托代理关系管 管理 理 生成或查看纳税记 波 录入或查看个人养 委托代理机构代办 老金扣除信息 年度汇算 警示案例 > 查询 P 收入纳税明细 申报记录 异议申诉 童看个人所得税纳 查询最新申诉记录 查看历史申报记录 税明细 和结果 > 0 9 首页 待办 消息 我的 办& 音 用用网 来源：中国新闻网 ...

2026年度 个税专项附加扣除信息确认 今日（12月1日）开始 信息确认流程 1.您可使用手机下载个人所得税应用程序，在首页【常用业务】中选择【专项附加扣除填报】。 2.若2025年您的专项附加扣除信息无变化，只需在2024年基础上确认即可，点击【一键带入】，即完成 信息确认。 3.若需要对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择【填报记录】中相应扣除 项目，在【填报详情】页面点击【修改】。 4.若需新增项目，可在【专项附加扣除填报】模块选择相应项目，扣除年度选择"2025"，根据系统提示 进行填报。 各个项目 分别按照什么标准扣除？ 3岁以下婴幼儿照护、子女教育专项附加扣除标准为每个子女每月2000元。 赡养老人专项附加扣除标准为每月3000元。独生子女可每月扣除3000元；非独生子女需与兄弟姐妹分摊 扣除额度，每人每月不超过1500元。 继续教育专项附加扣除分为两类： 大病医疗专项附加扣除标准，是在医保目录范围内，按照个人自付累计超过15000元的部分据实扣除， 最多不超过80000元。 住房租金专项附加扣除标准，按照城市规模分为每月1500元、1100元及800元三档。 参加职业资格继 ...