The deduction of children's education expenses refers to the policy that taxpayers deduct the education expenses paid for their children when they declare personal income tax. Education expenses include children's tuition and fees, accommodation, transportation, books, school supplies and counseling fees. In compulsory education, ordinary high schools and secondary vocational education. Children of different ages and education stages enjoy different deduction proportions, and the single deduction amount does not exceed 1 000 yuan. Individual income tax payers can deduct their children's education expenses through online declaration or paper declaration. Online declaration needs to log in to the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, fill in relevant information and upload relevant materials, and you can enjoy the corresponding deduction after approval; Paper declaration needs to fill in the Declaration Form for Annual Settlement and Payment of Individual Income Tax, and fill in the relevant information and the amount to be deducted on the form, and attach relevant supporting materials, and submit them to the local tax authorities for examination and approval. It should be noted that when applying for deduction of children's education expenses, relevant supporting materials must be provided, including proof of expenses, proof of accommodation, proof of transportation, proof of book purchase, etc. Issued by the school to prove that the education expenses paid are true and effective. At the same time, if a child attends more than one school in a year, only one school can be selected to calculate the deduction.
If the parents divorce, which parent will declare and deduct the children's education expenses? After parents divorce, children's education expenses can be determined by court judgment or mutual agreement. If the education expenses are paid by one party, that party can apply for deducting the children's education expenses when filing personal income tax.
Deduction of children's education expenses is a policy enjoyed by taxpayers when filing personal income tax, which can be deducted according to children's age and education stage. The declaration methods include online declaration and paper declaration, and relevant supporting materials need to be provided. It is worth noting that if parents divorce, who will bear the children's education expenses will also affect the deduction declaration.
Legal basis:
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) According to the provisions of this Law, taxpayers' expenses for children's education, continuing education, housing loan interest and housing rent can be deducted from their taxable income.