Legal analysis: if both husband and wife live in the first house and have a loan. Meanwhile, on the other hand, I rent a house and work in another city. Then both husband and wife can only choose one party to deduct. Six special additional deductions will be implemented from June 20 19+10/0/day, in which the housing loan interest incurred by the taxpayer or his spouse and the interest expense of the first housing loan can be deducted according to the standard of 1 000 yuan per month.

Legal basis: Article 15 of the Interim Measures for Special Additional Deduction of Individual Income Tax can be deducted by agreement of one spouse, and the specific deduction method cannot be changed within one tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.