1. Collect relevant supporting documents: When applying for special additional deduction, you need to collect and keep relevant supporting documents properly. For example, the deduction of children's education requires the payment certificate issued by the school, and the deduction of continuing education requires the invoice or training certificate issued by the training institution.

2. Fill in the personal income tax return: When the personal income tax is settled annually, you need to fill in the personal income tax return and declare the special additional deduction. The declaration form needs to accurately fill in the items, amounts and corresponding supporting documents of special additional deduction.

3. Submitting for review: The tax bureau reviews the taxpayer's declaration information to verify the compliance and accuracy of the special additional deduction. If the relevant conditions and requirements are met, the tax bureau will adjust the taxpayer's tax payable accordingly to achieve the effect of tax refund.

4. Choose the tax refund method: Taxpayers can choose the appropriate method to receive the tax refund. Generally speaking, you can choose to receive it by bank transfer or cash. Taxpayers should carefully read the tax refund instructions provided by the tax bureau and provide relevant information and materials as required to ensure the safety and accuracy of personal information.

5. Regularly inquire about the tax refund: After the taxpayer declares, he can inquire about the tax refund regularly through the inquiry system provided by the tax bureau or by calling the tax consultation telephone. If you have any questions, you can consult tax officials or go to the tax bureau to communicate and solve them.

Children's personal income tax rebate needs to prepare the following materials:

1. Children's education information: including education stage and education period, etc.

2. ID numbers of children and spouses (spouse identity information is not required if there is no spouse).

To sum up, the process of personal income tax refund for children's education expenses means that parents can apply to include their children's education expenses in the special additional deduction items of personal income tax under the conditions stipulated by the personal income tax law, so as to enjoy the corresponding tax refund policy.

Legal basis:

People's Republic of China (PRC) (China) Resource Tax Law

Article 11

When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.