I forgot to confirm my special additional deductions in the app last December — can I still claim them?
Yes. Missing the December confirmation only costs you the deductions during monthly withholding — it does not erase them. You can add every deduction you qualified for when you file the annual settlement the following March 1–June 30, and any extra tax you prepaid comes back as a refund. The December click is about getting the money sooner, not about eligibility.
The two different moments that matter
There are two separate chances to claim special additional deductions, and people confuse them:
| Moment | When | What happens |
|---|---|---|
| December confirmation | Every December, in the 个税APP, for the next year | Your employer withholds less tax each month starting in January — money in your paycheck sooner |
| Annual settlement top-up | March 1–June 30 of the following year | You fill in any deductions you missed during the year; the system recalculates and refunds the difference |
So if you forgot last December, your employer has simply been withholding without those deductions. Nothing is lost: at settlement time you enter them, the annual bill is recomputed, and the overpaid amount is refunded.
The seven deductions and their current standards
Three of the standards were raised effective January 1, 2023 — these are the numbers to use:
| Deduction | Standard | Notes |
|---|---|---|
| Childcare (under age 3) | ¥2,000/month per infant | Raised from ¥1,000 in 2023 |
| Children's education | ¥2,000/month per child | Raised from ¥1,000 in 2023; parents can split 50/50 or one takes 100%, fixed for the year |
| Continuing education | ¥400/month for degree programs (max 48 months); ¥3,600/year for professional qualifications | |
| Major medical expenses | The part of out-of-pocket costs above ¥15,000, up to ¥80,000/year | Can only be claimed at settlement, never in monthly withholding |
| First-home mortgage interest | ¥1,000/month | Max 240 months |
| Housing rent | ¥1,500 / ¥1,100 / ¥800 per month | Three tiers by city size |
| Supporting elderly parents | ¥3,000/month | Raised from ¥2,000 in 2023; only child takes ¥3,000, siblings split with max ¥1,500 each |
Watch the transitions: when your child turns 3, switch that child from the childcare item to children's education in the APP. When a parent turns 60, the elderly-care deduction starts that month. The system flags conflicts — if someone else already claimed your parent or child, you'll get a prompt to sort it out.
Frequently asked questions
Do I need to re-confirm every December even if nothing changed?
If your information is unchanged, the APP offers a one-click carry-over — but you still need to open it and confirm. If you do nothing at all, monthly withholding may stop applying the deductions in January. Either way, settlement is your safety net.
Can I claim deductions for months before I filed them?
Yes, at settlement the deductions apply to the whole tax year as long as you qualified in those months (e.g., the mortgage was being paid, the child was in school). The annual calculation doesn't care which month you clicked the button.
My spouse and I both want to claim the kids. Any trap?
Each child can be split between parents (50/50) or taken 100% by one of them, and siblings can mix-and-match across children. The one hard rule: the split method is locked for the whole tax year — you can't change it mid-year, so agree before the first filing.
Sources
- State Council, 国发〔2023〕13号 (raised standards for childcare, children's education, elderly care, effective 2023-01-01): http://www.chinafuning.gov.cn/main/file/2023-09-27/1695797086546297ec9de8ad234c9332018ad56209521d04.pdf
- State Council circular in English: https://english.www.gov.cn/policies/latestreleases/202308/31/content_WS64f05714c6d0868f4e8def71.html
- 《个人所得税专项附加扣除暂行办法》 (all seven deduction standards)
- 上海国家会计学院 on settlement-period filing: https://www.snai.edu/2025/0304/85647.shtml