热点问答丨住房贷款利息专项附加扣除操作方法

Policy Content - The personal income tax comprehensive income settlement for 2024 will end on June 30, with a focus on the "housing loan interest special additional deduction" [1] - According to the State Council's notice, taxpayers can deduct a standard amount of 1,000 yuan per month for the interest on the first housing loan for a maximum of 240 months [1][2] Questions and Answers - Q1: What to do if the personal income tax app indicates "loan contract number inconsistent with other years"? - A: Check if the loan contract numbers from 2019 to 2024 are consistent for the same property. If there are errors, correct them in the app [4][5][6] - Q2: Can the interest deduction be claimed for a second home if the first loan is paid off and the second loan is at the first home rate? - A: If the taxpayer has not previously claimed the deduction, they can claim it for the second home. If they have claimed it before, they cannot claim it again [13] - Q3: Can a spouse claim the loan interest deduction for a house purchased by the other spouse before marriage? - A: Yes, the deduction can be claimed by either spouse as agreed upon [15] - Q4: If the loan is paid off early, can the taxpayer still claim the deduction? - A: No, the deduction can only be claimed until the loan is fully repaid [16]