住房租金扣除如何申报？丨个税扣除信息确认系列热点问答之五

Core Viewpoint - The article provides detailed guidance on the process for taxpayers to claim housing rental special additional deductions for the 2026 tax year, emphasizing eligibility criteria and step-by-step instructions for filling out the necessary forms [2][21]. Group 1: Eligibility Criteria - Parents can enjoy housing rental special additional deductions if they meet the following conditions: the rental contract is signed in the parent's name, the main work city is Beijing with no self-owned housing in Beijing, and they have not claimed housing loan interest deductions [1]. Group 2: Filing Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" for filing [3]. - The second step requires selecting "Housing Rent" and confirming the relevant deduction year [3]. - The third step is to ensure all materials are complete before proceeding to the next stage [5]. - The fourth step includes optional fields for "Email" and "Contact Address," with automatic population of spouse information if applicable [7]. - The fifth step involves reading prompts and filling in "Housing Rent Expenditure Information" and "Work City Information" accurately before moving on [10]. - The sixth step requires selecting the "Declaration Method," and if opting for "Declaration by Withholding Obligor," the taxpayer must choose their withholding obligor before submitting [10][11]. Group 3: Frequently Asked Questions - The deduction applies to housing rental expenses incurred by taxpayers and their spouses who do not own housing in their main work city [12]. - The deduction can only be claimed by the tenant who signed the rental contract; if both spouses work in different cities without housing, they can each claim deductions [13]. - The main work city is defined as the city where the taxpayer is employed or where their tax authority is located if they are not employed [15]. - Taxpayers cannot simultaneously claim both housing loan interest and housing rental deductions within the same tax year [17]. - The start date for claiming housing rental deductions is the month the rental contract begins, ending when the rental agreement concludes or when the taxpayer acquires housing in their main work city [18].