Taxpayers who enjoy the special additional deduction for children's education should fill in the names of spouses and children, the types and numbers of identity documents, the current education stage of children, the starting and ending time, the school where children attend, and the deduction distribution ratio between themselves and their spouses.

Education stage

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. Deduction scope: preschool education, compulsory education (primary school and junior high school education), senior high school education (ordinary senior high school, secondary vocational education and technical education) and higher education (junior college, undergraduate, master's and doctoral education).

Deduction standard

Each child can be deducted 1000 yuan. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.