Q：
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What should I do if the amount of special additional deductions I actually enjoy does not match my expectations?
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A：
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Please check if the special additional deduction information you filled in is incorrect.
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Confirm with the withholding agent whether there are any issues such as incorrect amount input or failure to download the deduction information you filled in in a timely manner.
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If both you and the withholding agent have filled in the correct information, you can further consult with professionals or tax authorities.
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Q：
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Can parents enjoy children education deductions on child who graduate from high school in June and attend university in September for the period from July to August?
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A：
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It can be deducted. For continuous academic (degree) education, the transition period to higher education belongs to the period of children's education and can be applied for special additional deductions on children's education.
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Q：
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If a taxpayer obtains a vocational qualification certificate for skilled personnel or a professional and technical personnel while receiving continuing education, how can they enjoy the deduction for continuing education?
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A：
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According to the Interim Measures for Special Additional Deductions of Individual Income Tax, taxpayers who receive continuing education with academic qualifications can deduct a monthly fee of 400 yuan, totalling 4800 yuan for the whole year; Those who have obtained the vocational qualification certificate for skilled personnel or professional technical personnel in the same year and meet the deduction conditions can be deducted at a fixed amount of 3600 yuan. However, one can only enjoy one continuing education of degree and one vocational qualification at the same time. Therefore, for taxpayers who meet these conditions at the same time, they can enjoy two additional deductions in that year, and their continuing education can be deducted a total of 8400 yuan (4800+3600) in that year.
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Q：
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When the husband and wife have serious medical expenses at the same time, and they want to deduct all of them from the husband's account, is the deduction limit 160000 yuan?
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A：
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If both spouses have medical expenses for serious illnesses that meet the conditions, they can choose to deduct them by the male partner. The deduction limits are calculated separately, with a maximum deduction limit of 80000 yuan per person and a total maximum deduction limit of 160000 yuan.
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Q：
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How to calculate the deduction amount for cross year medical expenses, where taxpayers are hospitalized at the end of the year and discharged at the beginning of the next year? Is it deducted separately in two years?
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A：
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Taxpayers are hospitalized at the end of the year and discharged at the beginning of the next year, generally, medical expenses are settled only at the time of discharge. Taxpayers who declare to enjoy serious illness medical deductions shall refer to the settlement time on the medical expense settlement form, so this medical expense belongs to the second year's medical expenses. For example, if Zhang is admitted to the hospital in 2022 and discharged in 2023 and reaches the "minimum payment line" for serious illness medical deductions, he can enjoy deductions in the year 2023 individual income tax settlement.
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FAQ
