夫妻填报必看：哪些只能本人扣，哪些只能一方扣？哪些可以双方扣？

Core Viewpoint - The article provides a comprehensive guide on the rules for individual income tax special additional deductions for couples, clarifying which deductions can be claimed by one spouse and which can be shared. Group 1: Housing Rent Deductions - Couples can only choose one spouse to claim the housing rent deduction if they work in the same city and do not own property [5][6] - The deduction for housing loan interest can be claimed by either spouse for the first home purchased after marriage, with a maximum deduction of 1,000 yuan per month for up to 240 months [7] Group 2: Medical Expenses Deductions - Medical expenses exceeding 15,000 yuan can be deducted up to a limit of 80,000 yuan, with the option for either spouse to claim the deduction [8] Group 3: Child Education Deductions - For child education expenses, parents can choose to deduct 2,000 yuan per month per child, either fully by one parent or split 50% between both [17][19] - Parents with multiple children can choose different deduction methods for each child [19] Group 4: Elderly Care Deductions - For elderly care, the deduction is set at 3,000 yuan per month for independent children, with options for sharing the deduction among siblings [11][12][13] Group 5: Special Circumstances - Couples working in different cities can each claim housing rent deductions if they do not own property in their respective cities [21] - The article also mentions recent increases in deduction standards for childcare, education, and elderly care as per government notifications [26]