Users log in to the personal income tax APP and click "Special Additional Deduction Report"; After the page jumps, select "Housing Rent" and select the deduction year as "2021"; Then fill in relevant information according to the page display, including the address of the leased house, lease time, lease contract number, lessor type and work city. Just fill in this information and submit the declaration form. It should be noted that when filling in the work city, it must be consistent with the address of the rented house. In addition, if the user has declared the special additional deduction of housing loan interest expenditure in the same deduction year, he cannot declare the special additional deduction of housing rental expenditure. For the special additional deduction of housing rent, the deduction standards in different cities are different. For municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month; For cities with registered population 1 10,000 or more in municipal districts, the deduction standard is 1 1 10,000 yuan per month; For cities whose population does not exceed 1 10,000 (inclusive), the deduction standard is 800 yuan per month.