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Special additional deduction standard for individual tax children's education
1, children over 3 years old, but not in kindergarten, need to fill in school or country (region). If you don't fill it in, it may lead to the failure of information collection after this information, which will affect the individual's enjoyment of special additional deduction. Children who are in the pre-school education stage from the age of 3 to the primary school stage, but really have not received kindergarten education, can still enjoy the deduction of children's education, and the school can fill in "None".

2. If the child is about to reach the age of 3 in the deduction year, you can fill in and submit relevant information in advance before the child reaches the age of 3, and you can enjoy the special additional deduction for children's education in the month when the child reaches the age of 3, without waiting for the child to actually reach the age of 3.

3 children who no longer receive full-time academic education cannot fill in the special additional deduction for children's education. Children who no longer receive full-time academic education do not meet the relevant provisions of the special additional deduction for children's education, and there is no need to fill in relevant information.

4. The special additional deduction will take effect from 2065438+65438+ 10 +0 in 2009, and the wages and salaries obtained after 2065438+65438 in 2009 can enjoy the special additional deduction according to law. 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. 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.

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