One of the special additional deductions for individual taxes is the interest on housing loans, and the expenditure on the interest on the first set of housing loans in the name of individuals in China can be deducted from personal income tax. Under normal circumstances, the special additional deduction of housing loan interest cannot be declared at the same time as housing rent. How to fill in the special additional deduction of housing loan interest tax in 2023? Let's get to know each other.

How to fill in the special additional deduction of individual tax housing loan interest in 2023?

1 Open the individual tax APP and select "Special Additional Deduction Declaration" on the home page;

2. After selecting "housing loan interest", select the corresponding deduction year and click "Confirm";

3. After confirming that the materials are complete, click "Ready to Fill in";

4. Fill in "mortgage information" according to the selected method of proof of property rights;

5. Fill in "mortgage information" according to the loan method;

6 Fill in "spouse information" and select "deduction ratio";

7 Select "Report Method" and click "Submit".

Housing loan interest is deducted according to the standard of 1000 yuan per month, which can be deducted for up to 240 months and the maximum deduction is 12000 yuan per year.

In addition, when deducting, if the taxpayer and his spouse pay interest on the first eligible housing loan before marriage, there are two ways to deal with it after marriage. First, the husband and wife deduct 50% of the deduction standard according to their respective houses; 2. Select one of the houses to be deducted by the lender before tax according to the deduction standard of 100%. Once the deduction method is determined, it shall not be changed within one tax year.