On March 28, the Notice of the State Council on the Establishment of Special Additional Deduction for Personal Income Tax for the Care of Infants and Children under the Age of 3 was released. According to the relevant provisions of the Individual Income Tax Law of the People's Republic of China, the State Council decided to set up a special additional deduction for personal income tax for the care of infants and children under the age of 3.
From 29 onwards, you can fill in the special additional deduction for infant and child care under the age of 3 through the personal tax app. Before you fill in the form, you need to understand these issues ↓
Who will deduct the special additional deduction for child care under 3 years old?
The deduction is granted to the guardians of children under the age of 3, including biological parents, stepparents, and adoptive parents, and to those who are guardians of minors other than their parents.
Can non-biological parents enjoy the special deduction for child care under 3 years old?
Yes, but only if they are the guardian of a child under the age of 3.
What is the scope of infant and toddler children?
Infant and toddler children include children born in wedlock, children born out of wedlock, adopted children, stepchildren, etc. who are under their guardianship.
Can parents of infants and toddlers born abroad be eligible for the deduction?
Yes. Parents of infants and toddlers are eligible for the deduction regardless of whether they were born in China or abroad.
What is the start date for the special deduction for the care of infants and toddlers under the age of 3?
The deduction is available from the month of the baby's birth to the month before it turns 3 years old. For example, parents of a child born in May 2022 will be able to take this deduction until April 2025.
What is the deduction rate for the special surcharge for child care under the age of 3?
The deduction is based on a flat rate of $1,000 per child per month.
Can the amount of the childcare deduction for children under 3 be divided between the parents?
Yes. Parents can choose to have one parent deduct 100% of the deduction, i.e., one person at the rate of $1,000 per month, or they can choose to have each parent deduct 50% of the deduction, i.e., both parents at the rate of $500 per month. Parents can choose between these two allocations according to their circumstances.
Can I change the deduction allocation method after I have chosen the deduction for childcare under 3 years old?
The child care deduction for infants and toddlers under the age of 3 can be chosen by one parent or by both parents equally.
Can parents with multiple children choose different deductions for different children?
Yes. Parents with multiple infants and toddlers can choose different deductions for different infants and toddlers. For baby A, one parent can choose to deduct the amount of $1,000 per month, and for baby B, both parents can choose to deduct the amount of $500 per month.
For families with a reorganization, how do they enjoy the special deduction for the care of infants and toddlers under the age of 3?
The specific deduction method is decided by mutual agreement between the parents. The total amount of deduction for one child cannot exceed RMB 1,000 per month, and the subject of deduction cannot exceed two persons.
Can I take the childcare deduction for children under the age of 3 at the time of my monthly paycheck?
Yes. After the taxpayer provides the relevant information to the employer through the mobile personal income tax app or the paper Information Report Form, the employer will make the deduction according to the actual situation of the individual, so that the taxpayer can enjoy the tax reduction dividend when he/she prepays the personal tax every month.
Can a taxpayer who did not take the special additional deduction in the month of the birth of his or her baby still enjoy it?
Yes. If a taxpayer did not take the special deduction in the month the baby was born, he or she can take the special deduction retroactively in subsequent months of the year when he or she pays his or her salary, or in the following year when he or she settles his or her account.
What information should taxpayers fill in to enjoy the policy?
Taxpayers can enjoy the special additional deduction for infant and child care under the age of 3 by following the guidance on the Personal Income Tax App or filling out the paper Information Report Form, which includes the names, identity document types (such as ID cards, medical certificates of birth of children, etc.) and numbers of spouses and children, as well as the deduction allocation ratio between oneself and spouses.
△Fill in the personal income tax app according to the guidance
Do taxpayers need to submit the relevant information to the tax department to enjoy the special additional deduction for child care under the age of 3?
The special additional deduction for infant care under 3 years old is the same as the other six special additional deductions, and the service management mode of "filing can be enjoyed, and keeping the information for inspection" is implemented.
Do I need an invoice for the special additional deduction for child care under 3 years old?
No, you only need to fill in the relevant information as required to enjoy the policy. The relevant information includes the names of spouses and children, the type and number of identity documents (such as ID card, medical certificate of birth of children, etc.), and the percentage of the deduction for oneself.
How can taxpayers fill in the special additional deduction information for infant and child care under 3 years old more conveniently and quickly?
Taxpayers can fill in the special additional deduction information for infant care under 3 years old through the mobile personal income tax app, which can be pushed to the employment unit to enjoy the deduction in the withholding and prepayment stage, and also in the remittance process, which is convenient and fast.
How should the identity information of infants and children be reported?
Generally speaking, after the birth of an infant or toddler, the medical birth certificate containing the name, date of birth, parent's names, and other information will be issued to the taxpayer. If the infant has been given a resident ID card number, the document type can also be selected as "resident ID card", and the ID card number and the time of birth of the infant can be filled in; Chinese passports, foreign passports, Hong Kong and Macao Residents Entry and Exit Permits to the Mainland and other documents that can prove the identity of the infant can be used as the documents for filing.
If you do not have a certificate of birth or resident ID card, how do you fill in the information about the identity of the infant?
If taxpayers do not have the Certificate of Birth or Resident Identity Card to prove the identity of infants and toddlers, they can choose "other personal documents" and fill in the relevant information in the remarks truthfully, which will not affect the taxpayers' enjoyment of deduction. If the taxpayer obtains the birth medical certificate or resident ID card number of the infant and child later, it can be updated in time. If the tax authorities contact the taxpayers to verify the situation, the taxpayers can push the document photos and other supporting information to the tax authorities through the mobile personal income tax app to prove the authenticity to continue to enjoy the deduction.
Who is responsible for the information reported for the special additional deduction for the care of infants and children under 3 years old?
Taxpayers should be responsible for the authenticity, accuracy, and completeness of the information submitted for a special additional deduction.
Will the taxation authorities check the information on deductions reported by taxpayers?
The taxation authorities will check the special additional deduction information reported by taxpayers through tax big data and inter-departmental information sharing, etc. If false or indiscriminate deductions are found, they will be dealt with seriously according to relevant regulations.
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