To ensure that the individuals can continue to enjoy the special additional deduction policy in 2022, please pay attention to the following matters:

1. If the taxpayer has already submitted special additional deduction information in 2021 and needs to continue to enjoy it in 2022, the deduction year needs to be changed to "2022".
   
   

   (1)	By IIT APP Step 1: Click on homepage of 【Enter¬—Confirm】 Step 2: Click 【Confirm】【2022】 If there is an abnormal situation, please slide left on the screen to delete the【Invalidated】 item, as shown below： Step 3: Click【Confirm】The modification is successfully.
   (2)	By Website: Step 1: Log in the website (https://etax.chinatax.gov.cn//) and click【Tax handling】【2022】【Confirm】 If there is an abnormal situation, please slide left on the screen to delete the【Invalidated】 item, as shown below： Step 2: Click 【Confirm】

   
   
2. If the individual has not reported the special additional deduction information in 2021 but has qualified special additional deductions to enjoy in 2022, need to fill the deduction information.
   
   

   (1)	By IIT APP Step1 : Click on the homepage of 【Special Additional Deduction Declaration】 Step 2: Click 【Deduction Year】and choose “2022”, and complete the deduction information.
   (2)	By Website: Step 1: Click 【Special Additional Deduction】 Step 2: Click 【Deduction Year】and choose “2022”, and complete the deduction information.

   
   
3. Choosing Withholding Agents
   
   Individual taxpayers need to choose withholding agents, that is, employers withholding individual income tax for them.
   
   

   (1)	By IIT APP Step 1: Click 【Personal Information】-【Employment Information】 Step 2: Choose Withholding Agent
   (2)	By Website: Step 1: Click 【Complete Personal Information】 Step 2: Click 【Employment Information】 Step 3: Choose Withholding Agent

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