个税扣除信息确认系列问答一：子女教育扣除怎么填？

Core Viewpoint - The article provides a detailed guide on how to confirm and report the special additional deductions for personal income tax related to children's education for the year 2026, emphasizing the importance of timely submission before the deadline of December 31, 2025 [23]. Group 1: Reporting Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" [5]. - After selecting "Children's Education," users must choose the relevant deduction year and click "Confirm" [6]. - Users need to ensure all materials are complete before clicking "Ready, proceed to report" [8]. - The next step is to select "Children's Information" and fill in the required details [10]. - After completing the children's information, users must enter "Children's Education Information," including the deduction year, child details, and education stage [12]. - The final steps include selecting the "Deduction Ratio" and "Declaration Method," followed by submitting the information [13][14]. Group 2: Key FAQs - The definition of children eligible for deductions includes biological children, adopted children, stepchildren, and minors under guardianship [15]. - The deduction subject for children's education is the legal guardian, which can include biological parents, stepparents, and adoptive parents [16]. - The standard deduction for children's education is set at 24,000 yuan per year (2,000 yuan per month) for each child [17]. - Parents can choose to allocate the deduction either fully to one parent or split it equally between both [18]. - Deductions are applicable regardless of whether the child is enrolled in public or private schools [19]. - Education received at overseas institutions is also eligible for deductions [20]. - Parents with multiple children can select different deduction methods for each child [21]. - Continuous education during the transition from high school to university is eligible for deductions [22].