How to fill in the special additional deduction for care of infants and young children under 3 years old in 2022? Attached with detailed process!

As my country's fertility rate declines year by year, a series of relevant support measures have been introduced to increase people's willingness to have children. The state has officially issued a notice regarding the special additional deduction for the care of infants and young children under the age of three. So how do you fill in the special additional deduction for the care of infants and young children under the age of three? The detailed process is as follows:

1. How to fill in the special additional deduction for caring for infants and young children under 3 years old?

1. Step 1: Enter the individual tax APP declaration interface

After taxpayers log in to the personal income tax APP on their mobile phones, they can enter the special additional deduction reporting interface through the special additional deduction reporting for common business or the special additional deduction reporting for tax affairs on the homepage, and select the special additional deduction for infant and child care expenses.

2. Step 2: Select the year to be deducted

After entering the declaration interface, select the deduction year as 2022. After clicking confirm, the system will prompt the information that needs to be prepared in advance. After the taxpayer reads it carefully, click ready and enter the declaration. It should be noted that since this policy will be implemented from January 1, 2022, taxpayers cannot choose to declare special additional deductions for care of infants under 3 years old in the annual settlement of 2021 and previous years.

3. Step 3: Fill in deduction information

First, on the basic information interface, the taxpayer enters his/her email address and contact address (if personal information has been filled in or special additional deductions have been declared before, the information will be automatically filled in and the taxpayer can modify it according to actual circumstances). After filling in the form, click Next to enter the child information interface. Click Select in the Select Children item to enter the Select Children interface.

Second, if the taxpayer has not filled in the child information before, he or she can click Add Child Information at the bottom to enter the adding interface, and fill in "He (she) is mine", ID type, ID number, name, nationality (region), date of birth, click Save and return to the child selection interface to see the newly added child information.

Third, after the taxpayer selects a child, he or she will return to the child information interface and display the child's name and date of birth. After confirming that the child's information is correct, click Next.

4. Step 4: Set the deduction ratio

After completing the children's information, taxpayers can choose 100% (full deduction) or 50% (average deduction) in their deduction ratio based on actual circumstances. Once you have completed your selection and confirmed, click Next.

5. Step 5: Choose the declaration method

After setting the deduction ratio, the taxpayer will enter the declaration method interface. Taxpayers can choose to declare through the withholding agent or declare by themselves on the comprehensive income year according to the actual situation. After completing your selection, click Submit to complete the reporting process for the special additional deduction for care of infants and young children under 3 years old. The system will pop up a prompt that the special additional deduction information has been submitted.

2. When can the special additional deduction for care of infants and young children under 3 years old be declared in 2022?

Starting from March 29, you can fill in the special additional deduction for care of infants under 3 years old through the personal tax APP. The deduction is for the guardians of infants under 3 years old, including biological parents, stepparents, adoptive parents, and other people other than parents who serve as guardians of minors.

In general, there are five main steps to filling out the special additional deduction for caring for infants and young children under 3 years old. You must read each step carefully and do not fill in the wrong information or miss any information.