If the mortgage is settled normally or in advance, it cannot be used for tax deduction. You need to log in to the personal income tax APP, click on the special additional deduction for tax selection to modify and void it, and complete the modification according to the prompts, that is, delete the special additional deduction for housing loan interest.

After the modification, the mortgage interest will not be deducted from the tax. If it is not revised in time, the mortgage interest will continue to be deducted from the tax, so it is suspected of tax evasion, which is not good for personal influence.

After the mortgage is paid off, it is necessary to go through the formalities of mortgage cancellation. Only in this way can we transfer the house to our own name and have the ownership of the house. You need to bring the original ID card, loan settlement certificate, real estate license and other related materials to the Housing Authority for mortgage procedures. If it is a provident fund loan, it is also necessary to obtain the Notice of Cancellation of House Property Mortgage issued by the Provident Fund Center, as well as the certificate of other rights of the house and the notice of mortgage cancellation.

To sum up, regarding the special additional tax deduction, the declaration requirement for the special additional deduction of housing loan interest is that taxpayers and their spouses use commercial bank loans or housing provident fund loans to purchase houses in China, and the interest of the first set of housing loans is deducted. It also stipulates that the mortgage must be deducted according to the standard amount of 1000 yuan per month during the repayment period, and the longest deduction period cannot exceed 240 months. If it has been settled, it cannot be used for tax deduction.

Legal basis:

Interim Measures for Special Additional Deduction of Individual Income Tax

Article 14

Taxpayers or their spouses use individual housing loans or housing accumulation funds of commercial banks alone or jointly to purchase housing 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.