Group 1 - The article discusses the functionality of the personal income tax APP and the electronic tax bureau for confirming special additional deductions for the year 2026, allowing taxpayers to carry forward their 2025 deduction information easily [5][6] - Taxpayers are required to submit their special additional deduction information annually, and if there are no changes, they can use the "one-click carry forward" feature to transfer their information from 2025 to 2026 [5][6] - The article outlines various categories of special additional deductions, including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [5][6] Group 2 - The article emphasizes that taxpayers must confirm or fill out their special additional deduction information through the personal income tax APP from December 1 to December 31 of the previous year [17] - It provides details on the major medical expense deduction, stating that taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax settlement [21][31] - The article clarifies that medical expenses for a taxpayer's spouse or minor children can also be deducted, and it is important to retain relevant medical service receipts for verification [25][22]

Group 1 - The article discusses the annual confirmation process for special additional deductions for individual income tax, which includes seven categories such as child education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [1] - Taxpayers can use the personal income tax APP to perform a one-click import operation for the special additional deductions [1] - The confirmation period for the deductions is from December 1 to December 31 each year for the following year [1] Group 2 - The operational steps for using the personal income tax APP include logging in, accessing the confirmation module, and clicking on the one-click import option [2][4] - Taxpayers must carefully read the notes and confirm the information before finalizing the one-click confirmation [6] - If there are any discrepancies in the "pending confirmation deduction information," taxpayers can modify or delete the incorrect items before confirming [8] Group 3 - Common questions include whether taxpayers can delete unnecessary information during the one-click confirmation process, which is allowed [10] - If all information is accidentally deleted, it does not affect the enjoyment of deductions for the previous year, and taxpayers can re-enter the confirmation page [12] - Taxpayers can also handle situations where educational information becomes invalid by deleting it and confirming the new relevant information [12] Group 4 - The article addresses specific scenarios regarding housing loan interest deductions, such as how to handle deductions when both parents and children are involved in property purchases [20][33] - It clarifies that only one party can claim the deduction for housing loan interest, either the parents or the children, but not both [20] - The article also explains the conditions under which taxpayers can enjoy housing loan interest deductions, including the requirement that the loan must be for the taxpayer's own or their spouse's property [33]

Core Viewpoint - The article discusses the confirmation of individual income tax special additional deductions for the year 2026, detailing the various categories and standards for these deductions [3]. Summary by Categories 1. Child Education - Deductions are available for expenses related to children's education during preschool and full-time academic education, with a standard deduction of 2000 yuan/month for each child [4]. 2. Continuing Education - Deductions for continuing education expenses incurred within China, including vocational qualification and degree education, with a standard deduction of 400 yuan/month or 3600 yuan/year [5]. 3. Major Medical Expenses - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, with a maximum deduction limit of 80,000 yuan per year [5]. 4. Housing Loan Interest - Deductions for interest on loans for the first home purchased in China, with a standard deduction of 1000 yuan/month. Specific rules apply for married and unmarried taxpayers regarding who can claim the deduction [6]. 5. Housing Rent - Deductions for rent paid in cities where the taxpayer does not own a home, with varying deduction limits based on the city population: 1500 yuan/month for major cities, 1100 yuan/month for cities with over 1 million residents, and 800 yuan/month for smaller cities [6]. 6. Elderly Care - Deductions for expenses related to supporting parents or grandparents aged 60 and above, with a standard deduction of 3000 yuan/month, and specific rules for sharing the deduction among siblings [7]. 7. Childcare for Infants - Deductions for expenses related to the care of children under three years old, with a standard deduction of 2000 yuan/month for each child [7].

Core Points - The article announces the start of the confirmation process for the 2026 individual income tax special additional deductions, which must be completed within December 2023 [1][5][21] Summary by Sections Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app, with a deadline of December 31, 2023 [1][5] - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [3][21] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [3][21] - New entries can be added by selecting the appropriate project in the "special additional deduction filing" module [3] Deduction Standards - The deduction standards for various categories are as follows: - Childcare for children under 3 years: 2000 yuan per month per child [4][13] - Elderly care: 3000 yuan per month for only children; non-only children must share this amount with siblings, capped at 1500 yuan per month per person [4][12] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month for degree education during the study period [4][8] - Major medical expenses: Actual expenses exceeding 15000 yuan after insurance reimbursement, capped at 80000 yuan [4][9] - Housing loan interest: 1000 yuan per month for the first home loan, with a maximum deduction period of 240 months [4][10] - Housing rent: Deductions vary by city size, with 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [4][11] Importance of Confirmation - Taxpayers must confirm their deduction information annually to avoid suspension of deductions starting January of the following year [21] - Changes in personal circumstances, such as new dependents or changes in education status, require updates to the deduction information [21]

Group 1 - The article discusses the process for taxpayers to confirm and report their special additional deductions for the year 2026, which includes seven categories: childcare for children under three, education for children, continuing education, housing rent, mortgage interest, elderly support, and major medical expenses [1] - Taxpayers can click "confirm" if there are no changes in their special additional deduction information compared to the previous year, or they can modify their information if there are changes [1] - The article outlines common questions and errors that taxpayers may encounter during the reporting process [1] Group 2 - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [2] - In cases of co-renting, individuals who have signed a rental contract can deduct their respective housing rent expenses based on the rental agreement [3] - When changing rental properties mid-year, taxpayers should ensure that the rental dates do not overlap when filling out their information [4] Group 3 - The scope of housing loan interest deduction includes interest paid on loans for the purchase of a first home in China, either by the taxpayer or their spouse [5] - If a taxpayer has not previously claimed a housing loan interest deduction, they can claim it for a second home purchased with a first-home loan interest rate [5] - Taxpayers can only claim the housing loan interest deduction once, meaning if they have claimed it for one property, they cannot claim it for another [6] Group 4 - Couples can choose to deduct housing loan interest from one property at 100% or split the deduction equally at 50% for properties purchased before marriage [7] - For childcare expenses for children under three, parents can choose to deduct either 100% by one parent or split it at 50% each [8] - The deduction for childcare starts from the month of the child's birth until the month before they turn three [8] Group 5 - Parents with multiple children can choose different deduction methods for each child [9] - Taxpayers can simultaneously claim deductions for childcare and education if a child transitions from being under three to starting education within the same year [10] - The child education deduction is applicable regardless of whether the child is in public or private schools, or studying abroad [10] Group 6 - Non-only children must share the elderly support deduction of 3000 yuan per month among siblings, with a maximum of 1500 yuan per person [11] - In cases where parents of an only child remarry, the taxpayer can claim the full deduction if no other children are involved in the support [12] - Major medical expenses can be deducted if they exceed 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [13] Group 7 - Medical expenses for the taxpayer's spouse and children can be deducted, but expenses for the taxpayer's parents are not included in the deduction [14] - Expenses incurred at private hospitals can be deducted if they are covered by the basic medical insurance system [15]