Special additional deduction declaration conditions
At present, taxpayers can enjoy six kinds of special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest, housing rent and supporting the elderly!
4 need to modify the special additional deduction information.
■ I want to revise the deduction ratio of interest on supporting the elderly, children's education and housing loans in 2022;
■ Some elderly people died in 202 1, and they can no longer apply for special additional deduction for supporting the elderly in 2022;
■ One spouse will no longer apply for special additional deduction of housing loan interest, and will be declared by the other spouse in 2022;
■ Where rent and mortgage need to be replaced and deducted, that is, in 2022, housing rent will be declared instead of housing rent, or in 2022, housing rent will be declared instead of housing loan interest.
Individual tax APP | Confirm operation steps
The special additional deduction information of 1 and 2022 has not changed, so just confirm it on the basis of 202 1.
① Open the Personal Income Tax APP- Home Page-Special Additional Deduction Declaration-Select Deduction Year-One-click Bring in;
② According to the prompt "Information will be brought into 202 1, please confirm whether to continue?" Or "You already have special additional deduction information in 202 1. If you continue to confirm, you will overwrite the existing special additional deduction information! " Click "OK" after confirmation;
(3) Open the special additional deduction in the status of "to be confirmed" to view the information; If there is any modification, click "Modify", and then click "Confirm with One Button" after the information is confirmed.
Note: If there is information in "Invalid" status, you need to delete it before you can click "Confirm with One Button".
④ Click "Confirm with One Button" and the information is submitted successfully.
There is no need for repeated confirmation, otherwise the previously confirmed information will be displayed as invalid, and the latest confirmed information shall prevail.
After confirmation, users can click Home-Special Additional Deduction Information Query-Select Deduction Year "202 1" in the APP to view the submitted information, and if there is any change, they can choose to void or modify it.
2.202 1, the information already filled in needs to be modified. For example, if you need to modify the declaration method, deduction ratio and related information, you need to click "To be confirmed" to enter the relevant modification page to modify.
Note: This method can only modify some information.
For example, the basic information needs to be modified: first enter the information page of 202 1, and then reconfirm after modification. Click Home-Special Additional Deduction Information Query-select the year 202 1 in the APP, and confirm the information in 2022 after modification.
For example, users need to modify the distribution ratio of supporting the elderly.
Click the information of supporting the elderly in the status of "to be confirmed", click "Modify"-"Modify Distribution Method", return to the interface of "to be confirmed" after the modification is successful, and then click "Confirm with one button".
3.202 1, special additional deduction needs to be cancelled. For example, 202 1, the special additional deduction for supporting the elderly is no longer applicable. Click the information of supporting the elderly in the status of "to be confirmed", click "Delete", and then click "Confirm with one button".
4. Special additional deductions need to be added in 202 1, such as the additional deduction for children's education added in 202 1, which needs to be declared and filled in.
First, according to the situation steps, confirm that the other special additional deduction information declared before has not been modified, and then click the APP home page-special additional deduction to fill in.
5.202 1 Fill in the special additional deduction for the first time, and directly select "Fill in the special additional deduction" on the homepage.
Computer webpage | Confirm operation steps
▲ Website of Natural Person Electronic Taxation Bureau
① If you have declared special additional deduction information on 20021and need to continue to enjoy it in 2022, please pay attention to whether the relevant information has changed in time; If there is any change, please modify it in time.
② If you haven't filled in the special additional deduction information, but there are eligible special additional deductions in 2022, you can click the home page to fill in the special additional deduction, select "2022" and click the corresponding deduction item to fill in.
The special additional deduction information of 1 and 2022 has not changed, so just confirm it on the basis of 202 1.
2. In 2022, it is necessary to modify the information already filled in. For example, it is necessary to modify the declaration method, deduction ratio and related information. , you need to click "View" to enter the relevant modification page for modification; If you need to modify the basic information, you can enter the information page on 202 1 and then reconfirm it.
3. In 2022, the special additional deduction needs to be cancelled. For example, in 2022, the special additional deduction for supporting the elderly will no longer apply. Click "Delete" and click "Confirm".
4. Special additional deductions need to be added in 2022, such as the deduction of children's education in 2022, which needs to be declared and filled in. After confirming that other special additional deduction information declared before has not been modified according to the situation steps, select the deduction year and click the corresponding deduction item to fill in.
Note: If there is information in "Invalid" status, you need to delete it before you can click "Confirm with One Button".
5. Fill in the special additional deduction for the first time in 2022, directly select the deduction year, and click the corresponding deduction item to fill in.