18) What special deductions can the taxpayer claim for tuition?
　

A taxpayer may claim a maximum deduction of NT$25,000 for his or her children claimed in his or her return attending a college or university recognized by the ROC Ministry of Education.
The taxpayer cannot claim a special deduction for children attending an open university, an open junior college, or a five-year junior college for the first three years of tuition, or if his or her children have received governmental subsidies or scholarships.
A photocopy of payment receipt or payment certificate issued by college or university is needed for clarification.