Of course. In 2023, the deduction information of "infant care under 3 years old" was added to the special additional deduction project. For families with newborns or children under 3 years old, you need to fill in the information for the first time when confirming the page this year. For infants under 3 years old in the family, each child is deducted according to the standard of 1000 yuan per month. For parents, there are two choices: one is to deduct according to the standard of 1 000 yuan. Two, the two sides were deducted according to the standard of 500 yuan.

What does the special additional deduction for personal income tax include?

1, special additional deduction for children's education, and the taxpayer's children can be deducted at 1000 yuan per month when they are in preschool or receive full-time academic education fees;

2. Special deduction for continuing education. Taxpayers receiving continuing education in China shall be deducted according to the monthly 400 yuan, and the same academic qualification shall not be deducted for more than 48 months;

3. Special additional deduction for serious illness medical treatment. Within one year, the medical expenses related to medical insurance exceeding15,000 yuan will be deducted at the time of final accounts, with a limit of 80,000 yuan;

4. Special deduction of housing loan interest, and monthly standard deduction of 1000 yuan for commercial bank or provident fund loans;

5, special deduction of housing rent, taxpayers working in this city without housing, but also need to deduct;

6. Special additional deduction for supporting the elderly. Only children are deducted 2000 yuan per month, and non-only children and other brothers and sisters are deducted 2000 yuan. The amount shared by each person shall not exceed 1 1,000 yuan.

7. The special additional deduction for infant care and the special additional deduction for infant care under 3 years old are one of the special additional deductions for personal income tax in China.

To sum up, the special additional deduction of personal income tax for infant care expenses under 3 years old was officially implemented, that is to say, babies under 3 years old at home can get tax refund subsidies.

Legal basis:

Notice on the establishment of special additional deduction of personal income tax for infant care under 3 years old

first

Taxpayers' expenses related to taking care of babies and children under 3 years old shall be deducted according to the standard of 1000 yuan per baby per month.

second

Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.

essay

Matters such as safeguard measures involved in the special additional deduction of personal income tax for infants under 3 years old shall be implemented with reference to the relevant provisions of the Interim Measures for the Special Additional Deduction of Personal Income Tax.