According to legal inquiry, the starting time of personal income tax deduction for children's education is: preschool education: 3 years old to before entering primary school; Academic education: compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational and technical education) and higher education (junior college, undergraduate, master's and doctoral education). Legal basis: According to the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses related to full-time academic education for taxpayers' children are deducted according to the standard of 1 1,000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, 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. Parents can choose the deduction standard of 100% for one party or 50% for both parties, and the specific deduction method shall not be changed within a tax year. If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education certificates of overseas schools for future reference.