The latest regulations on special additional deductions for care of infants and young children under 3 years old in 2022: What is the monthly deduction standard?

Recently, the General Office of the State Council issued Document No. 8, "Notice on Special Additional Deductions for Personal Income Tax for Care of Infants and Young Children under the Age of 3", which means that one more special deduction can be added when reporting personal income tax. So what are the latest regulations for the special additional deduction for childcare expenses for infants and young children under the age of 3? What is the monthly deduction standard? What does the scope include? The article explains in detail as follows:

1. The latest regulations on special additional deductions for childcare expenses for infants under 3 years old in 2022

1. Monthly deduction standard for special additional deduction for care of infants under 3 years old:

Taxpayers' expenses related to caring for infants and young children under the age of three can be deducted at a standard rate of RMB 1,000 per infant and young child per month.

2. Monthly deduction method for special additional deduction for care of infants and young children under 3 years old:

You can choose to deduct it for one spouse or both spouses. That is, parents can choose to have one of them deduct 100% of the deduction standard, that is, one person deducts 1,000 yuan per month; they can also choose to have both parties deduct 50% of the deduction standard respectively, that is, each of them deducts 500 yuan per month. Parents can choose between these two allocation methods according to their own circumstances. The specific deduction method is decided by both parents through consultation. The total deduction amount for one child cannot exceed RMB 1,000 per month, and the number of deduction subjects cannot exceed two people.

3. Implementation time of special additional deduction for care of infants and young children under 3 years old:

Effective from January 1, 2022. At present, the tax department has also completed various preparations, and the special deduction declaration system function will be upgraded on the same day. Starting from March 29, you can fill in the special additional deduction for caring for infants and young children under 3 years old through the personal tax APP.

2. What is the monthly deduction standard for the special additional deduction for care expenses for infants and young children under 3 years old in 2022?

The monthly deduction standard is 1,000 yuan. If both husband and wife want to add a special additional deduction for childcare expenses for infants under 3 years old, each person can only deduct 50%, which means 500 per month. If one party's salary does not meet the tax deduction standard, the other party can add it, so that more tax can be refunded when the individual tax annual settlement is done in the second year. Here are some other questions about the special additional deduction for caring for infants under 3 years old:

1. Who can deduct the special additional deduction for caring for infants and young children under 3 years old?

The main body is the guardian of infants and young children under the age of 3, including biological parents, stepparents, and adoptive parents. If other people other than parents serve as guardians of minors, the same regulations can be implemented.

2. Can non-biological parents enjoy the special additional deduction policy for caring for infants and young children under the age of 3?

Yes, but the person must be the guardian of an infant under 3 years old.

3.What does the scope of infants and young children include?

Infants and young children include legitimate children, illegitimate children, adopted children, stepchildren, and other infants and young children under the age of 3 who are under the guardianship of the individual.

4. If a taxpayer did not enjoy the special additional deduction policy in the month when his or her infant or child was born, can he or she still enjoy it later?

Can. If the taxpayer did not enjoy the special additional deduction in the month when the infant or child was born, he or she can enjoy the special additional deduction retroactively when the salary was paid in the subsequent months of that year, or he or she can enjoy it when filing the tax return in the following year.

5. How should the identity information of infants and young children be reported?

Generally speaking, after an infant is born, he or she will receive a "Medical Birth Certificate" that contains his or her name, date of birth, names of parents and other information. When taxpayers fill in their children's information through the personal income tax APP or the paper "Information Report Form", they can select the medical birth certificate as the document type and fill in the corresponding number and the infant's birth time; if the infant has been assigned a resident ID number, the resident ID card can also be selected as the document type, and the ID card number and the infant's birth time can be filled in; 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 for filling in.

The above are the latest regulations on special additional deductions for care of infants and young children under the age of 3. The monthly deduction standard is a fixed amount of 1,000 yuan.