三个人一起租房子，能同时享受专项附加扣除吗？

Core Viewpoint - The article discusses the challenges faced by three individuals in Beijing regarding the personal income tax special additional deduction for housing rental expenses and how they resolved these issues. Policy Basis - The housing rental expenses can only be deducted by the tenant who signed the rental contract, as per the "Interim Measures for Special Additional Deductions of Individual Income Tax" issued by the State Council [4] - Taxpayers must retain the rental contract and related documents for verification [4] Deduction Standards - Taxpayers without their own housing in major cities can deduct housing rental expenses at the following rates: - 1,500 yuan per month for municipalities, provincial capitals, and other designated cities [5] - 1,100 yuan per month for cities with a population over 1 million [5] - 800 yuan per month for cities with a population under 1 million [5] Reporting Requirements - Taxpayers must accurately report their main working city, rental address, landlord's name and ID, and rental period when applying for the housing rental deduction [9] - All co-tenants must report the same rental address as stated in the rental contract [9] Application Methods - Taxpayers can apply for deductions through various methods: 1. Downloading the "Personal Income Tax" app or logging into the online tax service [15] 2. Having the withholding agent submit the application [15] 3. Authorizing a third party to complete the annual settlement [15] 4. Mailing required documents to the designated tax authority [15] 5. Visiting the local tax service hall for submission [15]