2026年度个税专项附加扣除填报指南：住房贷款利息篇

Core Viewpoint - The article discusses the guidelines for the 2026 individual income tax special additional deductions, focusing on housing loan interest, childcare for children under three, and education expenses for children [4][19]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct interest on housing loans for their first home, with a maximum deduction of 1,000 yuan per month [4]. - Unmarried taxpayers can deduct the full amount themselves, while married couples can choose to split the deduction between them, but this choice cannot be changed within the same tax year [4]. - Only one first home loan interest deduction is allowed per taxpayer, and taxpayers cannot simultaneously claim deductions for both housing loan interest and housing rent within the same tax year [4][5]. Group 2: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old [17]. - Parents can choose to have one parent claim the full deduction or split it equally, with the chosen method remaining unchanged for the tax year [17][18]. Group 3: Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child receiving full-time education, covering various educational stages from primary to higher education [19]. - Similar to the childcare deduction, parents can choose to have one parent claim the full amount or split it, with the method fixed for the tax year [19].