Answer:

A taxpayer may claim a maximum deduction of NT$25,000 only for a child attending a college or university (If it is under NT$25,000, a taxpayer may claim the actual amount only). 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/her children have received governmental subsidies. A photocopy of payment receipts or payment certificates issued by college or university is needed for clarification.