【轻松办税】个税年度汇算进行时，住房贷款利息专项附加扣除如何填报享受？一文读懂！操作方法

Group 1 - The article discusses the eligibility criteria for enjoying the special additional deduction for housing loan interest, which includes conditions such as the property being the first home and the loan being actively repaid [2] - It explains that if one spouse purchased the home before marriage, the other spouse can claim the deduction after marriage, provided both parties agree on the deduction method [4] - For couples who married mid-year and each had their own first home loans, they can choose to split the deduction or have one spouse claim the full amount while the other does not [5] Group 2 - The article outlines that if a taxpayer replaces their existing loan with a new one but continues to qualify for the first home loan interest rate, they can still enjoy the deduction [9] - It states that if a taxpayer has not previously claimed the housing loan interest deduction, they can do so after converting a second home loan to a first home loan rate [11] - The article provides system prompts for taxpayers when filing for the deduction, including scenarios where the loan may be paid off or is not a first home loan [12][14] Group 3 - It details the process for handling discrepancies in loan contract numbers across different years, emphasizing the need for consistency in reporting [15][17] - The article mentions that if both spouses claim the deduction, their combined total cannot exceed 100%, and they can choose which spouse claims the deduction [19][21]