The annual personal income tax settlement has begun

Special additional deductions

Do you know these common questions

Q1. The child went from junior high school to high school last year. Does the special additional deduction need to be modified?

When the education stage of children changes, it is necessary to add a special additional deduction information for children's education. Do not modify or delete information in the previous stage.

The changes in children's education stages refer to: children from kindergarten to primary school, junior high school to high school, high school to junior college/undergraduate, and subsequently to master/doctoral students. When the education stage of children has not changed, such as the junior high school to junior high school (both compulsory education stage), if school information changes, you only need to modify the "school to attend" in the original record, and there is no need to modify the "current education stage start time".

Q2. This year, we are preparing to fill out the medical care for serious illnesses. Where can I check the amount of personal burden?

The specific amount of personal burden can be downloaded from the mobile app store and logged in to the National Medical Insurance Service Platform for inquiries:

National Medical Insurance Service Platform - Home Page - Annual Fee Summary Inquiry - The total amount of personal self-paid in the annual.

Q3. When will the care of infants and young children under the age of 3 start to enjoy? Can parents deduct it separately?

The starting time for enjoying the additional deduction for special care for infants under 3 years old is from the month when the infant is born to the month before the age of 3 years old. For example: for infants and young children born in June 2023, until May 2026, their parents can enjoy this special additional deduction policy as required. Parents can choose to deduct one of the parties by 100% of the deduction standard, or they can choose to deduct the deduction standard by 50% of the deduction standard respectively. The specific deduction method cannot be changed within one tax year.

Q4. The housing loan is paid off in advance. How should we modify the special additional deduction?

If the loan is paid off in advance or the house transfer is no longer eligible for the deduction conditions, please modify the loan information in time. When modifying, please check to ensure that the "first repayment date" is correct and modify the "loan term (month)". For example, the first repayment was made on January 1, 2015, and the loan term was 240 months. If a house transfer occurs on December 31, 2024, the "loan term (month)" needs to be changed from 240 to 120.

(CCTV News Client Comprehensive Release in Shanghai)