Group 1 - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for children's education for the year 2026 [2][4][5] - The deduction standard for children's education is set at 24,000 yuan per child per year, which translates to 2,000 yuan per month [12] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally between both parents (1,000 yuan per month each) [13] Group 2 - The eligible children for the deduction include biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [10] - The deduction can be claimed regardless of whether the child is attending public or private schools, as well as schools located domestically or abroad [14][15] - Parents with multiple children can select different deduction methods for each child [16] Group 3 - The article clarifies that the deduction can still be claimed during the transition period when a child graduates from high school in June and starts university in September [17]
个税专项附加扣除之子女教育扣除填报指南来啦!
蓝色柳林财税室·2025-12-11 01:17