The special additional deduction for children's education refers to one of the special additional deductions stipulated in the tax law. Next, I would like to share with you some aspects that should be paid attention to when declaring the special additional deduction for "children's education", hoping to benefit everyone's tax declaration:
1. Deduction range: academic education: compulsory education in primary school and junior high school, high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education). Children in pre-school education stage (3 years old to before entering primary school) are deducted according to the standard of 1000 yuan per child per month. The special additional deduction for children's education is limited to the age of "three years old" and is not aimed at children's education. Therefore, as long as the child's condition of "over 3 years old" is met, not going to kindergarten will not affect the special additional deduction for parents' education.
2. Deduction standard: according to the standard of 1 0,000 yuan per child per month.
3. What special deductions can children enjoy if they are under 3 years old but have attended kindergarten? Children's education in the special additional deduction stipulates that the minimum age of children is 3 years old, so even in kindergartens, as long as they are under 3 years old, they cannot enjoy the special additional deduction for children's education. However, in 2022, the care of infants under 3 years old was formally included in the special additional deduction of personal income tax, and the standard and method of deduction were the same as those of children's education. Therefore, taxpayers who care for infants under the age of 3 can fill in the "special additional deduction for infant care fees" as required.
4. Calculation time of deduction: preschool education stage: from the month when the child reaches the age of three to the month before attending primary school. Academic education is the month when children receive full-time academic education-the month when full-time academic education ends.
5. How to deduct: (Choose one of the two deduction methods) Parents can choose to deduct 100% of the deduction standard by one of them, or they can allow both parents to deduct it equally, that is, they can choose to deduct 50% of the deduction standard by both parties. The specific deduction method cannot be changed within a tax year.
6. How to deduct two children: When reporting special additional deduction, taxpayers with multiple children can choose different deduction methods. For example, child A can be deducted in full by one parent, and child B can be deducted by both parents, that is, 50% of the deduction standard can be deducted respectively.
7. Two ways to declare: taxpayers can choose to declare themselves in the year of comprehensive income, and fill in the special additional deduction information for children's education through the mobile personal income tax APP; If there is a withholding agent, the withholding agent may pay the tax in advance on a monthly basis or every time.
The special additional deduction of personal income tax is set up to improve people's livelihood and reduce the burden on the masses, while the special additional deduction of children's education also reduces the economic burden of taxpayers to raise their children. If taxpayers meet the requirements, they can fill in the form directly on the tax APP, which is simple and quick to operate.