According to the age of the child, you can enjoy the special additional deduction of nursing expenses for infants under 3 years old or the special additional deduction of children's education expenses. The quota standards for the two special additional deductions are the same, with each child being deducted 1 000 yuan per month, two children being deducted 2000 yuan per month and two children being deducted 24000 yuan per year.
Deduction method for children's education declaration:
Taxpayers can declare through the personal income tax APP after they meet the requirements, and the withholding agent will withhold it on their behalf every month, or declare and deduct it on their own when the next year is settled. Taxpayers who receive wages and salaries from more than two places at the same time can only choose to deduct the same special additional deduction items from one of them in a tax year.
To sum up: deduct RMB 1000 per child per month according to the standard quota. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education stage, from the month when children receive full-time academic education to the month when full-time academic education ends.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5
The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month. Academic education includes compulsory primary education, junior high school education, senior high school education, secondary vocational education, technical education, higher education, 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.