Taxpayers who can enjoy the special additional deduction for educational costs for children are the children’s legal guardians, including biological parents, stepparents, adoptive parents and other legal guardians of the children. Here children refer to legitimate children, illegitimate children, adopted children, stepchildren, as well as the minors who are not their own children but under their guardianship. Educational costs for children can be deducted at the standard quota of 24,000 yuan per child per year (2,000 yuan per child per month).