2022 Infant and Child Care Expenses Deduction Standards: Can newborns receive special personal income tax deductions?

During the 2022 National People's Congress and the Chinese People's Political Consultative Conference, Premier Li Keqiang emphasized that the cost of caring for infants and young children under the age of three should be included in the special additional deductions for personal income tax, and the State Council also issued relevant notices and arrangements recently. So what is the specific standard for deduction of infant and child care expenses in 2022? Can newborns get special deductions for personal income tax?

1. What is the deduction standard for infant and child care expenses in 2022?

The specific deduction standard for infant and child care expenses in 2022 is 1,000 yuan per month. But the prerequisite is that your salary needs to reach the tax standard, and my country’s current wage personal income tax deduction standard is 5,000 yuan per month. Some people may think that their salary does not reach the tax amount so they do not apply, but in fact they can still apply. Because some units have low wages, but better year-end bonuses and benefits, these are all included in the annual reconciliation. Only by filling out the special deduction for infant and child care expenses can you deduct less tax or no tax. Most people have also enjoyed the tax refund benefits in the past two years. The deduction standards for the special additional deduction for caring for infants under 3 years old are as follows:

1. The deduction standard for one spouse is 1,000 yuan

Parents can choose to have one of them deduct 100% of the deduction standard, that is, one person deducts 1,000 yuan per month.

2. The deduction standard for both spouses is 500 yuan per month

You can also choose to have both parties deduct 50% of the deduction standard respectively, that is, each person deducts 500 yuan per month.

Parents can choose between the above two methods of allocating infant and child care cost deduction standards according to their circumstances.

2. Can newborns get special deductions for personal income tax?

Newborns can take special deductions from personal income tax. Because according to the latest notice issued by the state on the establishment of a special additional deduction for personal income tax for the care of infants under the age of 3, taxpayers can enjoy the special additional deduction for the care of infants under the age of 3 from the month the infant is born to the month before he or she turns 3 years old. For example, for infants and young children born in May 2022, both parents can enjoy this special additional deduction policy as stipulated until April 2025. The declaration method for special deductions for individual income tax for infants and young children is as follows:

1. The first type: After the birth of an infant, a birth medical certificate containing information such as name, date of birth, and names of parents is obtained. When taxpayers fill in their children's information through the personal income tax APP or the paper "Information Report Form", they can choose the birth medical certificate as the type of certificate and fill in the corresponding number and birth time of the infant.

When submitting the ID number, you can also choose the Resident ID Card as the type of ID and fill in the ID number and the infant's time of birth; Chinese passports, foreign passports, Mainland Travel Permits for Hong Kong and Macao Residents, and other identity documents in the name of the infant can all be used as documents to be reported.

In general, the standard deduction for infant and child care expenses is 1,000 yuan per month, and newborns can also enjoy special additional deductions for infant and child care under 3 years old.