Core Viewpoint - The article addresses common user inquiries regarding the reporting of housing loan interest special additional deductions, particularly in cases of changes in marital status in 2024, providing clarity on how to navigate the tax reporting system effectively [2][3]. Group 1: Changes in Marital Status and Deductions - Taxpayers who experience changes in marital status (marriage or divorce) in 2024 can still claim the housing loan interest special additional deduction based on the periods without a marital relationship, calculated at a deduction rate of 100% for those time frames [3][6]. - In the case of a divorce occurring mid-year, taxpayers only need to report the periods of marriage for deduction calculations, as the system will automatically adjust the deduction for periods without a marital relationship [6][7]. Group 2: Reporting Procedures - The article outlines the steps for taxpayers to modify their marital status in the personal income tax app, including logging in, selecting the relevant year, and updating the marital status and deduction information [8][10][12]. - After updating the marital status, taxpayers should verify the deduction amounts, which can be calculated based on the periods without a marital relationship, leading to a potential deduction of 10,000 yuan for specific time frames [21].
离婚啦,住房贷款利息专项附加扣除该如何计算?操作步骤
蓝色柳林财税室·2025-05-15 14:47