In the special deduction for children's education in individual income tax, the applicable circumstances are the special deductions allowed for the taxpayer's children to receive pre-school education and full-time academic education. Specifically, it includes the pre-school education period from the month when the child reaches the age of 3 to the month before the primary school enrolls, compulsory education (primary and junior high school education), high school education (general high school, secondary vocational education, technical education), and higher education (college junior college, bachelor's degree, master's degree, doctoral education). The academic education stage includes the month of enrollment to the month of the end of full-time academic education.
The period of academic education includes the period of suspension due to illness or other non-subjective reasons but the student status continues to be retained, as well as the winter and summer vacations organized and implemented by the teaching institution in accordance with regulations. After the child goes to school, the taxpayer needs to adjust the special additional deduction information for the child's education on the mobile individual income tax app. First of all, fill in the "end time of the current education stage" of the previous special additional deduction information for children's education as August of the year of graduation, and then add a new additional deduction information for children's education, and fill in the "start time of the current education stage" as September of the year of going to school. Welcome to pay attention to Ruyihui in this life***
The special additional deduction standard will be increased from 1,000 yuan to 2,000 yuan per child per month from January 1, 2023. Parents can enjoy the benefits regardless of whether their children are educated in domestic schools or overseas schools, whether they are educated in public or private schools, or in overseas schools. But if it isNoneFull-time academic educationParents onNo, you cannotEnjoy this deduction(Author's note, at this time, the children can self-declare the special deduction for continuing education).
For each child, 100 per cent or 50 per cent can be deducted by one of the parents. Parents with multiple children can choose different deduction methods for different children, that is, for child A, one party can choose to deduct according to the standard of 2,000 yuan per month, and for child B, both parties can choose to deduct according to the standard of 1,000 yuan per month.
Legal basis:
On December 13, 2018, the Notice on Printing and Distributing the Interim Measures for Special Additional Deductions for Individual Income Tax, Guo Fa [2018] No. 41, came into force on January 1, 2019.
On March 25, 2022, the State Administration of Taxation announced the revision and issuance of the "Operational Measures for Special Additional Deductions for Individual Income Tax (Trial)", which will come into force on January 1, 2022.
On August 31, 2023, the Notice on Raising the Special Additional Deduction Standards for Individual Income Tax was issued. The decision will come into force on January 1, 2023.