First, the special additional deduction to enjoy the conditions

(1) Children over 3 years old attend primary school, regardless of whether they study in kindergarten or not;

(2) Children are receiving education in primary schools, junior high schools and senior high schools (ordinary senior high schools, secondary vocational education and technical education);

(3) Children are receiving higher education (junior college education, undergraduate education, postgraduate education, doctoral education).

The above-mentioned educational places include receiving education inside and outside China.

Second, the standard way

(65,438+0) Each child is deducted 65,438+0,000 yuan per month. For multiple eligible children, each child can enjoy deduction.

(2) The deduction is determined by both parents. Can be deducted in full by one parent, can also be deducted by parents respectively 500 yuan.

(3) After the deduction method is determined, it shall not be changed within one tax year.

Third, the start and end time

(1) Pre-school education: from the month when children reach the age of 3 to the month before entering primary school;

(2) Full-time academic education: the month when children receive compulsory education, high school education and higher education-the month when education ends.

(3) Special note: the period of suspension due to illness or other non-subjective reasons, but the student status continues to be retained, as well as holidays such as winter and summer vacations organized and implemented by teaching institutions according to regulations, can be deducted continuously.

Legal basis: Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1000 yuan per child per month. 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). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.