1. Log in to the personal income tax APP or the website of the natural person electronic tax bureau (/).
2. In the "Special Additional Deduction Reporting" module, select the "Housing Rent" special additional deduction.
3. Check the invalid rental information, click the "Modify" button, and fill in the correct rental information again.
4. Click the "Submit" button to complete the re-declaration.
It should be noted that if the rental information has been submitted and invalidated before, the system will prompt "You have enjoyed the special additional deduction of the rental of this house, and you cannot deduct it again" when you re-declare. At this time, you need to go to the personal income tax APP or the website of the natural person electronic tax bureau to modify or delete the original rental information record, and then re-declare.
To sum up:
After the personal income tax rental information is invalid, it needs to be declared again. You can operate through the personal income tax APP or the website of the natural person electronic tax bureau, select the special additional deduction module of "housing rent", check the invalid rental information and modify it into correct information, and finally submit it to complete the re-declaration. In the process of operation, you need to pay attention to the relevant information prompted by the system to avoid repeated deduction or unnecessary trouble.
Legal basis:
Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates: "Special deductions include social insurance premiums such as basic old-age insurance, basic medical insurance and unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, supporting the elderly and other expenses. "