Q：
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What is the scope of children?
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A：
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The scope includes children born in or out of wedlock, adopted children and stepchildren. It also includes non-offspring who are underage but under custody.
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Q：
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Who is subject of special additional deduction for children education?
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A：
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The subject is the legal guardian of the child, including biological parents, stepparents, adoptive parents, and those other than parents who act as legal guardians of underage.
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Q：
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What is the deduction standard for children education?
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A：
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It is fixed at RMB 12,000 per year (RMB 1,000 per month) for each child.
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Q：
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How to distribute the deduction for children education between parents?
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A：
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Parents can choose to 100% full deduct by one person, which is RMB 1,000 per month. They also can choose to even deduct by both parties, which is RMB 500 per month for each person. Only these two methods are available, and taxpayers can choose one of them according to their actual situations.
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Q：
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Is there a children education deduction for educating in a private school?
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A：
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Yes. Taxpayers can enjoy the children education deduction no matter their children are educating in public or private school.
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Q：
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Is there a children education deduction for schooling in overseas?
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A：
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Yes. Taxpayers can enjoy the children education deduction no matter their children are schooling in domestic or overseas.
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FAQ
