Legal analysis: The expenses related to the taxpayer's children receiving full-time academic education are deducted according to the standard of 1 000 yuan per child per month. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. Treatment: The deduction and distribution of children's education expenses can be chosen by one spouse or shared equally by both spouses. After consultation between husband and wife, enter the "Fill in Details" page to modify the distribution ratio or void this information.

Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax

Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

Article 6 Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard, and the specific deduction method shall not be changed within a tax year.

Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference.