Both husband and wife can enjoy this policy for the special additional deduction for infant care under 3 years old. However, each family can only choose to be deducted by one of them according to 100% of the deduction standard. This means that if two people in a family are eligible, then only one person can enjoy this policy.
In addition, when enjoying the special additional deduction for infant care under 3 years old, you need to pay attention to the following points:
-If the taxpayer is not an only child, he and his brothers and sisters will share the deduction amount of 2,000 yuan per month, and the amount shared by each person cannot exceed 1000 yuan per month. It can be deducted by one of the brothers and sisters according to 100% of the deduction standard, that is, one person can be deducted according to the standard of 1000 yuan per month; It can also be agreed by both brothers and sisters, and the parents can deduct it according to the party whose average monthly deduction is not less than the "annual" cumulative deduction.
-If the taxpayer is an only child, his parents will share the deduction according to the standard of 2,000 yuan per month.
-When both parents are able and willing to help their children take care of infants under 3 years old, it is recommended to provide care services to the parent who actually raises the children. This will reduce the burden on the other side and ensure that both sides can enjoy the benefits brought by this policy.