个税专项附加扣除易错点——住房租金篇（附：填报指南）

Core Viewpoint - The article focuses on common mistakes related to the housing rental special additional deduction in individual income tax filing for the year 2024, providing guidance to help taxpayers correctly report their deductions. Group 1: Deduction Scope and Standards - The deduction applies to taxpayers who incur housing rental expenses in major cities where they do not own property [3] - The deduction standards are as follows: - 1,500 yuan/month for municipalities, provincial capitals, and other designated cities [4] - 1,100 yuan/month for cities with a population over 1 million [4] - 800 yuan/month for cities with a population under 1 million [4] Group 2: Deduction Eligibility and Conditions - Unmarried taxpayers can claim the deduction themselves [4] - Married taxpayers working in the same city can only have one spouse claim the deduction [4][9] - If spouses work in different cities, both can claim the deduction separately [4][9] - Taxpayers cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [6][16] Group 3: Common Mistakes - Mistake 1: A husband claiming housing loan interest while the wife claims housing rental deduction is not allowed [8] - Mistake 2: Both spouses cannot claim the rental deduction if they work in the same city [9] - Mistake 3: Rental expenses cannot be deducted if there is no formal rental agreement [10][13] - Mistake 4: If both spouses sign the rental contract but work in the same city, only one can claim the deduction [11] - Mistake 5: Taxpayers must avoid overlapping rental periods when reporting [12] - Mistake 6: Without a rental contract, taxpayers cannot claim the deduction [13] - Mistake 7: Only the person whose name is on the rental contract can claim the deduction, even if the rent is paid by another [14] - Mistake 8: Taxpayers cannot claim both rental and loan interest deductions in the same year [16] - Mistake 9: Employees living in company-provided housing may not claim deductions unless they pay rent [16] - Mistake 10: In a shared rental situation, only the person who signed the contract can claim the deduction [17]