According to the inquiry of the law clinic, the education expenses of the children in the special deduction can be deducted by one of the husband and wife at the rate of 1000 yuan per child per month, or by both husband and wife at the rate of 500 yuan per child per month; Housing loan interest can be deducted by one of the spouses at a monthly rate of 1000 yuan; If the main working cities of both husband and wife are the same, the housing rent can only be deducted by one party. When filling in the spouse's information, you need to check the withholding information of two people when withholding tax to avoid repeated withholding. Legal basis: Article 11 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.