Core Viewpoint - The article provides a detailed guide on how to enjoy the housing rental special additional deduction during the 2024 individual income tax comprehensive settlement and clearance process, emphasizing the importance of accurate information submission and compliance with regulations [1]. Group 1: Policy Overview - Taxpayers without self-owned housing in their main work city can enjoy the housing rental special additional deduction [2]. - The article outlines specific policy regulations regarding the eligibility for this deduction [2]. Group 2: Step-by-Step Process - Step 1: Log into the personal income tax App, select "Special Additional Deductions," choose "Housing Rent," and confirm the deduction year before entering the reporting process [3]. - Step 2: Confirm personal information and fill in spouse information if applicable, ensuring accuracy before proceeding [5]. - Step 3: Enter housing rental expenditure and work city information based on actual rental contracts [8]. - Step 4: Choose the declaration method, either through the withholding agent or annual self-declaration, and submit the information [9]. Group 3: Compliance and Verification - Tax authorities have established a mechanism to verify property registration information to ensure compliance with the deduction eligibility [11]. - Taxpayers are responsible for the authenticity, accuracy, and completeness of the information submitted for the special additional deduction [11].

Core Viewpoint - The article focuses on common mistakes related to the housing rental special additional deduction in individual income tax filing for the year 2024, providing guidance to help taxpayers correctly report their deductions. Group 1: Deduction Scope and Standards - The deduction applies to taxpayers who incur housing rental expenses in major cities where they do not own property [3] - The deduction standards are as follows: - 1,500 yuan/month for municipalities, provincial capitals, and other designated cities [4] - 1,100 yuan/month for cities with a population over 1 million [4] - 800 yuan/month for cities with a population under 1 million [4] Group 2: Deduction Eligibility and Conditions - Unmarried taxpayers can claim the deduction themselves [4] - Married taxpayers working in the same city can only have one spouse claim the deduction [4][9] - If spouses work in different cities, both can claim the deduction separately [4][9] - Taxpayers cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [6][16] Group 3: Common Mistakes - Mistake 1: A husband claiming housing loan interest while the wife claims housing rental deduction is not allowed [8] - Mistake 2: Both spouses cannot claim the rental deduction if they work in the same city [9] - Mistake 3: Rental expenses cannot be deducted if there is no formal rental agreement [10][13] - Mistake 4: If both spouses sign the rental contract but work in the same city, only one can claim the deduction [11] - Mistake 5: Taxpayers must avoid overlapping rental periods when reporting [12] - Mistake 6: Without a rental contract, taxpayers cannot claim the deduction [13] - Mistake 7: Only the person whose name is on the rental contract can claim the deduction, even if the rent is paid by another [14] - Mistake 8: Taxpayers cannot claim both rental and loan interest deductions in the same year [16] - Mistake 9: Employees living in company-provided housing may not claim deductions unless they pay rent [16] - Mistake 10: In a shared rental situation, only the person who signed the contract can claim the deduction [17]