The special additional deduction for children's education in personal income tax stipulates that parents can enjoy a fixed deduction of 12000 yuan per year for college students' children, that is, 1000 yuan per month. Deduction objects include children born in wedlock, children born out of wedlock, adopted children and stepchildren. Parents can choose one party to deduct in full or both parties to deduct in half, but it cannot be changed within a tax year. No matter whether the child is studying at home or abroad, public or private schools, he can apply for deduction. If children study abroad, they need to keep relevant academic credentials for future reference.

Deduction items of personal income tax:

1, basic allowance: tax exemption is given to taxpayers' basic living expenses;

2. Special deduction: including children's education, continuing education, serious illness medical care and other expenses;

3. Special additional deduction: including housing loan interest, housing rent, support for the elderly and other expenses;

4. Other deductions determined according to law: such as donation expenses;

5. Pre-tax deduction: refers to various expenses that taxpayers can deduct according to law before calculating taxable income.

To sum up, according to the provisions of the Individual Income Tax Law, parents can enjoy an annual special education deduction of12,000 yuan for their college students' children, which is applicable to all kinds of children, including legitimate children, illegitimate children, adopted children and stepchildren, and the scope of application is not limited to domestic and foreign, public or private schools. Parents can deduct it unilaterally or together, but they must keep the consistency of choice within a tax year and keep the education certificate of their children studying abroad.

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 the taxpayer's children receiving full-time academic education 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.