The maximum deduction period of housing loan interest in the special additional deduction of personal income tax shall not exceed 240 months. According to the regulations, if taxpayers choose to enjoy special additional deductions when withholding agents pay wages and salaries, they should fill in and submit the deduction information form to withholding agents when they enjoy it for the first time; If the relevant information changes in the middle of the tax year, the taxpayer shall update the corresponding column of the Deduction Information Form and submit it to the withholding agent in time. Taxpayers who change their work units need to make special additional deductions from the newly appointed or hired withholding agents, and should fill in and submit the deduction information form to the withholding agents in the month of employment.

Legal objectivity:

Personal income tax housing loan deduction period: the deduction period of housing loan interest in the special additional deduction of personal income tax shall not exceed 240 months at the longest. Article 14 If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of RMB 1 000 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. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house. For example, Xiao Zhang and his wife bought their first house with the housing provident fund on 20 19. Because it is the first house and the housing provident fund is used, you can enjoy the special additional deduction of housing loan interest. After discussion, the husband and wife decided to deduct it from Xiao Qi. Xiao Qi's monthly income is 9000 yuan, so according to the provisions of the Measures, the monthly tax payable in Xiao Qi is: 5000+ 1000 = 6000 yuan; 9000-6000 = 3000 yuan. Tips: Non-first-set housing cannot enjoy this special additional deduction; The deducting party may not be replaced within a tax year; To handle this special additional deduction, it is necessary to keep the housing loan contract and loan repayment expenditure voucher. Note: 5000 yuan is free of charge every month.