The special additional deduction of individual income tax is closely related to each of us, and it can help taxpayers save a lot of tax if used properly! Today, the editor has sorted out 29 questions about the special additional deduction of individual income tax, hurry up and collect it!
1
Supporting the elderly
1. Can the expenses of supporting parents-in-law or in-laws enjoy additional deductions for individual income tax?
A: No, you cannot.
The deduction subjects of the special additional deduction for supporting the elderly include:
The first is all children who have the obligation to support them. The Marriage Law stipulates that legitimate children, illegitimate children, adopted children and stepchildren have the obligation to support and support their parents.
The second is the grandchildren of grandparents and maternal grandparents who have passed away and have the obligation to support them.
2. If the siblings of the non-only child have passed away, can the only child deduct 3,000 yuan/month for supporting the elderly?
Answer: If the taxpayer's other siblings have passed away in the current year, they can deduct 3,000 yuan/month according to the standard of supporting the elderly as an only child in the second year.
3. If one of the two children has no ability to support the parents, can the remaining child enjoy the deduction standard of 3,000 yuan?
A: No, you cannot. According to the Interim Measures, if the taxpayer is not an only child, the deduction amount of 3,000 yuan/month shall be shared among the siblings, and the amount shared by each person shall not exceed 1,500 yuan per month, and one of them shall not enjoy the full deduction alone.
4. If you are not an only child, can you deduct up to 3,000 yuan for a child if you are designated by your parents or negotiated by your brothers?
Answer: According to the "Interim Measures for Special Additional Deduction of Individual Income Tax", if the taxpayer is not an only child, the deduction amount of 3,000 yuan per month shall be shared between the taxpayer and his siblings, and the amount shared by each person shall not exceed 1,500 yuan per month. Therefore, non-only children cannot enjoy the deduction standard of 3,000 yuan through the designation of their parents or the negotiation of their brothers.
5. In the case of multiple children, if only one of the children is working, and the other children are minors or out of work, only 50% of the working children can be deducted?
A: Yes. According to the current policy, if you are not an only child, you can only deduct a maximum of 1,500 yuan/month.
6. If an only child and both parents are over 60 years old, is the standard for the special additional deduction for supporting the elderly 6,000 yuan per month?
A: No, it is not.
The deduction standard of 3,000 yuan for supporting the elderly is calculated according to the fact that each taxpayer has two elderly supporters. As long as one of the parents reaches the age of 60, the deduction can be enjoyed, and it is not calculated according to the number of elderly people.
7. If the grandchildren and maternal grandchildren of the grandchildren and the dependent children of the grandparents who have reached the age of 60 have passed away, can the grandchildren and maternal grandchildren be deducted as the only child, and how to judge?
Answer: As long as either of the grandparents does not have other grandchildren or grandchildren other than the taxpayer to support together, the taxpayer can be deducted as the only child. If there are other grandchildren and grandchildren who jointly support their grandparents with the taxpayer, the taxpayer cannot be deducted as an only child.
Attached: List of special additional deductions and deductions for supporting the elderly
2
Housing rent, housing loans
1. If the taxpayer and his spouse have the same main city of work, and both of them have signed the rental contract, can they separately fill in the special additional deduction for housing rent?
A: No, you cannot.
According to the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deductions for Individual Income Tax (Guo Fa [2018] No. 41), if the husband and wife have the same main working city, only one party can deduct the housing rent expenses.
2. What are the conditions for filling in the interest expense of the housing loan?
Answer: First, the house purchased by the person or his spouse in China; Second, it belongs to the first housing loan, and the loan is still being repaid in the year of deduction; Third, the interest expense of housing loan and housing rent are not deducted at the same time.
3. The term of the mortgage I just applied for is 30 years, and I don't have to pay taxes now after deducting my children's education and supporting the elderly, can I choose to start the mortgage deduction after two years?
Answer: The actual deduction time for housing loan interest expenses is from the month when the loan contract stipulates the start of repayment to the month when the loan is fully repaid or the loan contract is terminated, and the deduction period shall not exceed 240 months. Therefore, you can apply for an eligible home loan interest deduction for up to 240 months.
4. How do I fill in the relevant information if there are overlapping lease months in the middle of my year?
Answer: If the taxpayer changes the rental housing in the middle of the year and there is an overlap in the lease period, the taxpayer should avoid the overlap of the date when filling in the lease date.
If you have already filled in the housing rental information before, you can only fill in the new rental information, and it must be later than the month of the last housing lease term. If it is necessary to modify the information that has been filled, you need to contact the withholding agent to modify it in the withholding client.
5. If I have just joined the work and have no contract for renting a house, can I enjoy the special additional deduction?
Answer: According to the provisions of the "Operational Measures for Special Additional Deduction of Individual Income Tax (Trial)", taxpayers who enjoy special additional deductions for housing rent shall retain the housing lease contract or agreement and other materials for future reference. Therefore, taxpayers should sign a contract or agreement in order to enjoy the special additional deduction for housing rent.
6. If the rental contract is signed in the name of the husband and the rent is paid by the wife, can the wife enjoy the special additional deduction for housing rent?
A: Housing rent expenses are deducted by the tenant who signed the lease contract. If the husband and wife work in the same city, in this case, only the husband can choose to make the deduction.
7. If the housing loan has been repaid in 2022, can I continue to enjoy the special additional deduction for housing loan interest expenses in 2023?
A: No, you cannot. After the housing loan is repaid, the loan term needs to be revised in time.
Note!
The actual deductible time for deducting housing loan interest expenses is from the month when the loan contract stipulates the commencement of repayment to the month when the loan is fully repaid or the loan contract is terminated, and the deduction period shall not exceed 240 months.
Attached: List of special additional deductions for housing rent and housing loan interest
3
Infant and toddler care
1. Can non-biological parents enjoy the special additional deduction policy for infant and child care under the age of 3?
A: Yes, but they must be the guardian of an infant under the age of 3.
2. What is the scope of infants and young children?
Answer: Infants and young children include legitimate children, illegitimate children, adopted children, stepchildren, and other infants under the age of 3 who are under their guardianship.
3. Can parents of infants born abroad enjoy the deduction?
A: Yes. Regardless of whether an infant or toddler is born in China or abroad, its parents can enjoy the deduction.
4. Can the allocation method of special additional deduction for infant and child care under the age of 3 be changed after selection?
Answer: The special additional deduction for the care of infants and young children under the age of 3 can be deducted by one parent or shared equally by both parents, and cannot be changed within a tax year after the deduction method is selected.
5. Can parents with multiple infants and toddlers choose different deduction methods for different infants?
A: Yes. Parents with multiple infants and toddlers can choose different deduction methods for different infants. That is, for infant A, one party can choose to deduct according to the standard of 2,000 yuan per month, and for infant B, both parties can choose to deduct according to the standard of 1,000 yuan per month.
Attached: List of special additional deductions for infant and child care expenses
4
Children's education and continuing education
1. For the same child's children's education deduction, both parents will deduct 100% respectively?
A: No, you cannot.
The expenses related to the full-time academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 2,000 yuan per month for each child, and the parents can choose to be deducted by one of the parents according to 100% of the deduction standard, or they can choose to be deducted by both parties according to 50% of the deduction standard, and the specific deduction method cannot be changed in a tax year.
Note: The deduction rate for both parents should meet the standards set out in the policy. It is necessary to communicate with the co-deductor to confirm that the sum of the deduction ratio for the education of children (the same child) reported by both parties shall not exceed 100%.
2. I am studying abroad for graduate school and have obtained the qualification certificate of securities and futures practitioner issued by a foreign country, can I enjoy the deduction for continuing education?
A: No, you cannot.
Taxpayers' expenses for continuing education for academic qualifications (degrees) in China shall be deducted according to a fixed amount of RMB 400 per month during the period of academic (degree) education. Continuing education for academic qualifications and skills certificates issued abroad do not meet the requirements of "within China" and cannot enjoy the special additional deduction for continuing education.
3. The children's school is a "2+2" joint training model, that is, 2 years of study in China and 2 years of study abroad, and the graduation certificate is issued by a foreign school, and there is no school registration number in China, can parents enjoy special additional deductions for their children's education?
A: Yes.
Domestic and foreign education expenses are allowed to be deducted for children's education, and the special additional deduction for continuing education is limited to domestic education, excluding overseas education. If the relevant conditions for the deduction of children's education are met, and the children have studied in China in the previous two years, the parents, as taxpayers, should fill in the relevant information of their children's education in accordance with the regulations; If the taxpayer receives education abroad in the next two years and has no student status, he or she can fill in the information in accordance with the relevant provisions on receiving overseas education, and if he does not have a student registration number, he or she may not fill in the information, but the taxpayer shall keep the relevant certificates, the enrollment brochure of the children accepting domestic and foreign cooperative schools, and the entry and exit records according to the regulations.
4. Who deducts the education of master's degree and doctoral students whether it is children's education or continuing education?
A: This is determined on a case-by-case basis.
In the first case, the taxpayer's children receive full-time academic education (from primary school to doctoral level), which can be deducted according to the standard fixed amount of 2,000 yuan per month for each child;
In the second case, the taxpayer receives continuing education with a master's degree or above, and during the education period, he or she shall deduct the standard fixed amount of 400 yuan per month, but the deduction period for continuing education of the same academic qualification (degree) shall not exceed 48 months.
5. How do I fill in the end time of education when filling in the deduction for children's education?
Answer: The end time of education refers to the point at which the child no longer continues to receive full-time academic education due to employment or other reasons. If you fill in the end time of education, you will no longer be entitled to the child's education deduction from the following month. If your child is about to graduate from the current education stage, but will continue to receive full-time academic education, you do not need to fill in the form, otherwise you will not be able to enjoy the deduction policy normally.
6. How to enjoy the policy for children of families who are divorced and reorganized?
A: It is decided by both parents of the child. The total amount of a child cannot exceed 2,000 yuan/month, and the deduction person cannot exceed 2.
7. Do I need to fill in the continuing education of multiple academic qualifications or obtain multiple professional and technical personnel vocational qualification certificates at the same time?
A: Only one of them is sufficient. Because continuing education for multiple academic qualifications (degrees) cannot be enjoyed at the same time, and continuing education for multiple vocational qualifications cannot be enjoyed at the same time.
8. If the child is about to graduate from college and join the job in June 2023, can he still enjoy the special additional deduction for children's education in 2024?
A: No, you cannot. Since the child is no longer receiving education, the taxpayer should change the time when the child terminates the education in a timely manner, and can no longer continue to enjoy the special additional deduction.
Attached: List of special additional deductions for children's education and continuing education
5
Serious illness medical treatment
1. What do taxpayers need to pay attention to when enjoying the special additional deduction for serious illness medical treatment?
Answer: Taxpayers should pay attention to keeping the original (or copy) of the relevant bills for medical service charges for future reference, and at the same time, they can inquire about their medical expenses in the previous year through the medical security management information system of the medical security department. Taxpayers should fill in the relevant information to apply for tax refund when making the annual final settlement. Taxpayers are required to keep copies of receipts related to medical service charges for future reference.
2. If the husband and wife have serious illness medical expenses at the same time, and want to deduct all of them from the man, is the deduction limit 160,000?
Answer: If both husband and wife have eligible medical expenses for serious illnesses at the same time, they can choose to deduct them from both of them, and the deduction limit is calculated separately, with a maximum deduction limit of 80,000 yuan per person and a total maximum deduction limit of 160,000 yuan.
Attached: List of special additional deductions for serious illness medical treatment
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