In 2020, there are six special additional deduction items stipulated in the special additional deduction policy for personal income tax, namely, children's education, continuing education, supporting the elderly, serious illness medical care, housing loan interest and rent. Taxpayers can know their tax deduction according to their actual situation.

1. Children's education: children who are receiving education can be deducted 1000 yuan per month, and the deduction standard for one year is 12000 yuan.

2. Continuing education: the cost of continuing education for academic qualifications can be deducted from 400 yuan for one month and 4,800 yuan for one year; The expenses for receiving vocational and technical and vocational continuing education can be deducted 3600 yuan a year, and deducted in the year when the certificate is obtained.

3. Supporting the elderly: the only child can be deducted 2000 yuan per month and 24000 yuan a year; The deduction for non-only children is 2000/w, where w represents the number of children, and each person cannot exceed 1000 yuan per month.

4. Serious illness medical treatment: the part of medical expenses borne by individuals10.5 million yuan can be deducted according to the standard of 60,000 yuan a year.

5. Housing loan interest: the interest on the first home loan can be deducted 1 1,000 yuan for one month and 1 2,000 yuan for one year, and only one of the husband and wife can deduct it.

6. Rent: The deduction standard is 1.500 yuan per month, 1.000 yuan per month, 800 yuan. Different work cities have different deduction standards.