After the personal income tax special additional deduction has repaid the mortgage in advance, the individual can make changes through the personal income tax APP. The special additional deduction of housing loan interest ends in the month when the loan is paid off, and the longest deduction period is no more than 240 months.

If the loan has been paid off in advance, and there is still special additional deduction information for housing loan interest in the "Personal Income Tax APP". You can log in to "Personal Income Tax APP", click the following services-special additional deduction information query, click the special additional deduction information of mortgage interest, and click Modify-Modify the loan information to modify the loan term (number of months) to the actual loan months.

Relevant laws and regulations

According to Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2018] No.41), taxpayers or their spouses alone or * * * together with individual housing loans or housing accumulation funds of commercial banks buy houses for themselves or their spouses in China.

The interest expenses incurred by the first home loan shall be deducted according to the standard amount of RMB 1 0,000 per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.