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Q&A Regarding Special Additional Deduction Policy for Care of Infants under 3 Years Old

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Q:
What is the specific period of care for 3-year-old infants?
A:
From the month of birth to the month before reaching the age of 3.

Q:
What are the deductible standards for taxpayers' expenses related to caring for infants and children under the age of 3?
A:
The standard quota deduction of 1000 yuan per month for each infant.

Q:
What kind of deduction can parents choose?
A:
Parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties.

Q:
Can the specific deduction method be changed?
A: The specific deduction method cannot be changed within a tax year.

Q:
When will the special additional deduction of individual income tax for infant care under 3 years old be implemented?
A: It will be implemented from January 1, 2022.

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