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). 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;
In the new special tax deduction, the deduction subject of children's education is the legal guardian of children, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it shall be implemented mutatis mutandis; It can also be deducted if it is not the guardian of the parents, but only if it is the guardian of the minor;
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax
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.