个税专项附加扣除易错点——住房贷款利息篇（附：填报指南）

Core Viewpoint - The article provides guidance on the special additional deduction for housing loan interest in the context of individual income tax settlement for the year 2024, highlighting common mistakes and clarifying the deduction process [2][4]. Deduction Scope - The deduction applies to interest paid on personal housing loans taken from commercial banks or housing provident funds for the purchase of a first home in China [4][5]. Deduction Standards - The deduction is set at a fixed amount of 1,000 yuan per month, with a maximum deduction period of 240 months [4]. Deduction Method - Unmarried taxpayers can deduct the interest themselves, while married couples can choose which spouse will claim the deduction, with specific rules on how to split the deduction if both have separate loans [4][20]. Common Mistakes - Mistake 1: Taxpayers cannot delay claiming the deduction for housing loan interest if they have already started repaying the loan; the deduction period is tied to the loan repayment schedule [6]. - Mistake 2: Once a housing loan is fully repaid, taxpayers cannot continue to claim the deduction for that loan in subsequent years [7]. - Mistake 3: If one spouse purchased a home before marriage, the other spouse can claim the deduction only if agreed upon, and this choice cannot be changed within the same tax year [8][20]. - Mistake 4: Taxpayers cannot simultaneously claim deductions for both housing loan interest and housing rent in the same tax year [9]. - Mistake 5: In cases where parents and children jointly purchase a home, only the primary borrower can claim the deduction [11]. - Mistake 6: If a second home is purchased with a loan at the first home loan rate, the taxpayer may still claim the deduction if they have not previously claimed it [12]. Operational Process - The article outlines the steps for taxpayers to prepare for filing, including confirming deduction information and selecting the appropriate declaration method [13][17].