I have just explained to you the relevant matters related to supporting the elderly in the special additional deduction, and the following will mainly talk about the new content in the special additional deduction - infant care under the age of 3.
Let's start with the basics.
The first is the deduction standard. The care of infants and young children under the age of 3 is a new special additional deduction item added on January 1, 2022, and the deduction standard in 2022 is 1,000 yuan per month for each infant and toddler, and from January 1, 2023, the deduction standard will be increased to 2,000 yuan per month for each infant and toddler.
The second is the deduction ratio. Parents who are caring for infants and young children can choose to have one of them deduct the full amount of the deduction standard at 100%, or they can choose to have both parents deduct at 50% of the deduction standard, and the specific deduction method cannot be changed within a tax year.
Notes:
1. Although the specific deduction method cannot be changed within a tax year, it is possible to choose 100% deduction for one parent or 50% for both parents at the annual tax settlement, depending on the income of both parents.
2. Parents with multiple infants and toddlers can choose different deduction methods for different infants. For example, for infant A, one party can choose to deduct 2,000 yuan per month, and for infant B, both parties can choose to deduct 1,000 yuan per month.
The third is the deduction subject. Entities enjoying special additional deductions for the care of infants and young children under the age of 3 are guardians of infants and young children under the age of 3, including biological parents, stepparents, and adoptive parents, and where someone other than the parents serves as the guardian of the minor, it may be implemented mutatis mutandis.
The fourth is the conditions that need to be met by the infant and toddler to be cared for. As long as the individual is a resident of the mainland (see the first article of the collection for the definition of a resident individual), regardless of whether the infant is born in China or abroad, whether it is a legitimate child, an illegitimate child, an adopted child or a stepchild, as long as it is under the personal guardianship of a resident of the mainland, then before the infant reaches the age of 3, the resident can enjoy the special additional deduction for the care of infants and young children under the age of 3.
Finally, there is the start and end time limits. Infants under the age of 3 refer to those under the age of 3, so the time for the special additional deduction to start the deduction is the month of the infant's birth, and the time to stop enjoying the special additional deduction is the month before the infant reaches the age of 3 (this is just "seamless" with the special additional deduction for "children's education" that we will next make).
At the same time, combined with the consulting cases encountered in practice, I would like to talk about the precautions.
1. Fill in the information. When applying for the special additional deduction, you can fill in the individual income tax app on your mobile phone or provide the employer with the name, certificate type and number of the infant and young child (ID card or birth medical certificate is recommended for the type of certificate, the number is the ID number), and the deduction distribution ratio between the person and the spouse.
If you have not yet obtained the birth certificate and resident ID number of the infant, you need to take a photo of the relevant supporting documents and upload them.
2. If the deduction subject is male, but the surname of the infant under the age of 3 is inconsistent with the deduction subject, it is recommended that the household registration book, birth certificate and other relevant information be photographed and uploaded for proof.
3. If you fill in more than one child, but the children's surnames are not the same, it is also recommended that you take photos and upload relevant supporting materials such as household registration booklet and birth certificate.
4. If it is a reorganized family, it is recommended that the specific deduction method should be decided by both parents through negotiation, and the total amount of deduction for one child cannot exceed 2,000 yuan per month, and the deduction subject cannot exceed two people.
5. Be sure to pay attention to the choice of the starting and ending time limit for enjoying the special additional deduction, so as to avoid affecting the enjoyment of the special additional deduction policy due to the wrong filling in the starting and ending time limits.
Tip: Because infant care under the age of 3 and child education are two different special additional deduction items, if the same child, the proportion of infant care and child education under the age of 3 can be inconsistent in the same year.
For example: Li Xiaohua was born in May 2020, then from January to April 2023, Li Xiaohua's parents can enjoy a special additional deduction for infant care under the age of 3, and it is agreed that Li Xiaohua's mother will deduct 100% of the full amount, with a total deduction of 8,000 yuan, and from May to December 2023, Li Xiaohua's parents can enjoy a special additional deduction for children's education, and it is agreed that Li Xiaohua's parents will deduct 50% respectively, that is, 8,000 yuan per person. That is, Li Xiaohua's mother enjoys a special additional deduction of 16,000 yuan, and Li Xiaohua's father enjoys a special additional deduction of 8,000 yuan.
Li Xiaohua's mother's annual income in 2023 is 111,000 yuan, and Li Xiaohua's father's annual income in 2023 is 103,000 yuan.
If Li Xiaohua's mother chooses to deduct all of them, the individual income tax that the two need to pay for the whole year is 810 yuan and 1,780 yuan respectively, totaling 2,590 yuan; if they choose to be deducted by Li Xiaohua's father, the individual income tax that the two need to pay for the whole year is 2,580 yuan and 570 yuan respectively, totaling 3,150 yuan; if they choose to deduct 50% for each of their parents, then the individual income tax that they need to pay for the whole year is 1,380 yuan and 930 yuan respectively, totaling 2,310 yuan.
Therefore, according to different income situations, it is reasonable and legal to make good use of the special additional deduction and choose the most suitable apportionment method, so as to achieve "tax incentives, enjoy them all".