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Special additional deduction standard for children's education after divorce
Each child can be deducted 1000 yuan per month. According to the information in Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax, the taxpayer's children's education expenses can be deducted according to the following standards: each child can be deducted according to the standard quota of 1000 yuan per month, and parents can choose to deduct it according to 100% of the deduction standard or 50% of the deduction standard for both parties. The specific deduction method cannot be changed in a tax year, and the total monthly deduction for a child cannot exceed 1.