Conditions and standards of special additional deduction policy for individual tax
1, children over 3 years old before primary school, whether studying in kindergarten or not, can be deducted;
2. Children attend primary schools and junior high schools, and high school education includes ordinary high schools, secondary vocational education and technical education;
3. Children's higher education includes junior college education, undergraduate education, master's education and doctoral education, and the education expenses are borne by families.
For children who have been employed and have received education below bachelor's degree, parents can choose to deduct according to their children's education, and children can also choose to deduct according to their continuing education.
As can be seen from the above, the special tax deduction must provide proof of admission.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 25
When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information.
Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
The relevant information of special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other relevant information of special additional deduction stipulated by the competent tax authorities of the State Council.
The Measures stipulate that the relevant materials that taxpayers need to keep for future reference shall be kept for five years.