In order to implement the newly issued notice of the State Council on the establishment of special additional deduction of individual income tax for the care of infants and young children under the age of 3 (Guo Fa [2022] No. 8) and ensure the smooth implementation of the special additional deduction policy for the care of infants and young children under the age of 3, the State Administration of Taxation revised the operating measures for special additional deduction of individual income tax (for Trial Implementation) and the individual income tax withholding declaration form accordingly. It is hereby promulgated and shall come into force as of January 1, 2022.

Please see the related Q & A in following:

Q1. Who will deduct the special additional deduction for the care of infants under 3 years old?

A1: the deduction subject of this policy is the guardian of infants under the age of 3, including biological parents, stepparents and adoptive parents. If someone other than parents acts as the guardian of minors, it can be implemented by analogy.

Q2. Are not biological parents entitled to the special additional deduction policy for the care of infants under 3 years old?

A2: Yes, but they must be the guardians of infants under the age of 3.

Q3. What are the scope of infants and children?

A3: infants and young children include children born in wedlock, children born out of wedlock, adopted children, stepchildren and other infants under the age of 3 under their own supervision.

Q4. Can parents of infants born abroad enjoy the deduction?

A4: Yes. Parents of infants and young children born at home or abroad can enjoy the deduction.

Q5. What is the starting time for the special additional deduction for the care of infants under 3 years old?

A5: taxpayers can enjoy this special additional deduction from the month of birth to the month before reaching the age of 3. For example, for infants born in May 2022, their parents can enjoy this special additional deduction policy as required until April 2025.

Q6. What is the deduction standard of special additional deduction for infant care under the age of 3?

A6: 1000 yuan per child per month.

Q7. Can the amount of special additional deduction for the care of infants and young children under the age of 3 be distributed between parents?

A7: Yes. Parents can choose to deduct 100% of the deduction standard by one of them, that is, one person can deduct 1000 yuan per month; You can also choose to deduct 50% of the deduction standard by both parties, that is, each party can deduct 500 yuan per month. Parents can choose these two distribution methods according to the situation.

Q8. Can the allocation method of special additional deduction for the care of infants and young children under 3 years old be changed after selection?

A8: the special additional deduction for the care of infants and young children under the age of 3 can be deducted by one parent or shared equally by both parties. After the deduction method is selected, it cannot be changed within a tax year.

Q9. Can parents with multiple infants choose different deduction methods for different infants?

A9: Yes. Parents with multiple infants and young children can choose different deduction methods for different infants and young children. That is, infant a can be deducted by one party according to the standard of 1000 yuan per month, and infant B can be deducted by both parties according to the standard of 500 yuan per month.

Q10. For families with restructuring, how can they enjoy the special additional deduction for the care of infants and young children under the age of 3?

A10: the specific deduction method is decided by both parents through consultation. The total deduction amount of a child cannot exceed 1000 yuan per month, and the deduction subject cannot exceed two people.

Q11. Taxpayers do not enjoy the special additional deduction policy in the month when the baby is born. Can they enjoy it later?

A11: Yes. If the taxpayer does not enjoy the special additional deduction in the month when the infant is born, he can enjoy the special additional deduction retroactively when paying wages in the subsequent months of the current year, or when handling the final settlement and payment in the next year.

Q12. Do you need an invoice for the special additional deduction of infant care under the age of 3?

A12: there is no need for invoices. You only need to fill in the relevant information as required to enjoy the policy. Relevant information includes: name of spouse and children, type and number of ID card (such as ID card, child birth medical certificate, etc.), personal deduction proportion, etc.