热点问答丨住房租金专项附加扣除操作步骤

Policy Content - The 2024 individual income tax comprehensive income settlement will end on June 30, with a focus on the "housing rental special additional deduction" [1] - Taxpayers without self-owned housing in their main working city can deduct housing rental expenses according to specified standards: - 1,500 yuan per month for municipalities, provincial capitals, and other cities designated by the State Council - 1,100 yuan for cities with a population over 1 million - 800 yuan for cities with a population under 1 million [1] Questions and Answers - Taxpayers should add their spouse's information in the personal income tax app if they have a spouse but the app indicates otherwise [3] - The main working city is defined as the city where the taxpayer is employed or, if unemployed, the city where the tax authority is located [13] - If there are overlapping rental months due to changing rentals, taxpayers must ensure that the rental dates do not overlap when filling out the information [15] - In cases of co-renting, individuals can deduct rental expenses if they have signed a rental contract with the landlord [16] - Taxpayers and their spouses cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [18]