The special tax deduction for children's education can be deducted in the following ways:

1. If the children are in junior high school or below, each child can be deducted 1.00 million yuan every year;

2, children in high school, secondary vocational education stage, each child can be deducted 12000 yuan per year;

3. If the children are in the undergraduate and postgraduate stages, each child can deduct10.5 million yuan per year.

Taxpayers need to provide corresponding expenditure vouchers when making special additional deductions for children's education, such as tuition fees, book fees, accommodation fees and other related invoices and supporting materials. In addition, the deduction can not exceed the actual expenditure, nor can it exceed the prescribed deduction standard. Finally, it is suggested that taxpayers should carefully check the relevant standards and regulations of special deduction when declaring personal income tax. If in doubt, you can consult the tax authorities or professional tax officials.

The individual income tax declaration conditions are as follows:

1. Individuals must have full capacity for civil conduct, that is,/kloc-a natural person over 0/8 years old, or a married or adult natural person under 0/8 years old;

2. Individuals need taxable income, including wages and salaries, labor remuneration, royalties, dividends, property leasing, property transfer, etc.

3. Personal income needs to reach a certain standard within the statutory reporting period, depending on local laws and policies;

4. Individuals need to declare income tax and pay personal income tax in accordance with regulations;

5. Individuals need to declare and pay taxes according to local requirements, including filling in the declaration form, submitting relevant certification materials and paying taxes.

To sum up, the specific conditions and requirements of individual income tax declaration may vary from province to province, and the specific situation needs to be determined according to local policies and regulations. If you have any questions or need help, you can consult and declare with the local tax authorities.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.