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Q：
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How to claim the Special Additional Deduction for Children’s Education?
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A：
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The monthly deduction standard is RMB 2,000 per child. Parents may reach an agreement on the deduction allocation: either one parent claims the full RMB 2,000, or both parents each claim RMB 1,000. Once the allocation method is confirmed, it cannot be changed within the same tax year.
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Q：
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Does it mean that there is no need to modify the declaration information for children who have crossed educational stages within the year?
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A：
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If your child advances to a new educational stage, you must fill in separate entries for their education records of the old and new stages. If the promotion or school transfer takes place within the same educational stage, there is no need to update detailed information in the middle of the tax year. However, you must re-declare the updated school information for the next tax year.
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Q：
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Can we claim the Special Additional Deduction for Children’s Education if our child attends a private school or an overseas school?
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A：
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Yes. Deduction is available as long as the child is receiving formal academic education.
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Q：
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My child graduates from senior high school in June and enters university in September. Can we still claim the deduction for July and August when there is no schooling?
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A：
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Yes, the deduction is allowed for this gap period.
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Q：
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Our child failed to be admitted to postgraduate programs after undergraduate graduation and studies for the postgraduate entrance exam at home for a full year. Can parents claim the Special Additional Deduction during this gap year?
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A：
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No deduction is allowed.
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FAQ
