Specifically, the part exceeding 1 000 yuan can be regarded as "other deduction" and declared when filling out the personal income tax return. These "other deductions" include housing loan interest, housing rent, support for the elderly and other expenses. You need to provide relevant supporting materials, such as purchase contract, rental contract and loan contract, so that the tax authorities can verify your expenses.
In addition, if your children are receiving preschool education or compulsory education, you can also enjoy a special additional deduction of 2,000 yuan per year for children's education. This deduction is applicable to the taxpayer's children from the age of 3 to the time of primary school enrollment, and from the time of primary school graduation to junior high school enrollment.
It should be noted that the special additional deduction for children's education can only be enjoyed by one parent. If both parties have children who meet the deduction criteria, then only one party can enjoy the deduction.
In short, if children's education expenditure exceeds the prescribed standards, they can enjoy the corresponding tax incentives by reporting "other deductions". At the same time, you can also choose whether to enjoy the special additional deduction of 2000 yuan for children's education every year according to the specific situation.