Two or more people can share a tax deduction. Because according to the regulations, the rental expenses are deducted by the lessee who signed the lease contract. If there is only one person's name in the lease contract, only the party who signed the lease contract can be deducted. If a standard house lease contract is signed with both parties respectively, it can be deducted separately according to the rent budget quota specification.
What materials need to be submitted for individual tax rental deduction 1, housing rental information (housing rental contracts, agreements and other relevant materials for future reference): obtain the contract number, the location address of the leased house and the information of the leased house.
2. Work city information: main work city (city level): refers to all administrative areas of municipalities directly under the central government, cities with separate plans, sub-provincial cities and prefecture-level cities (regions, states and leagues) where taxpayers are employed.
The rent deduction tax specifically stipulates that the taxpayer and his spouse have no housing in the taxpayer's main working city, and the rental expenses incurred in renting a house in the working city can be deducted according to the following standards:
1. Municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, rent14,400 yuan per year, that is 1200 yuan per month;
2. Rent a house in a city with a registered population of more than10 million in other municipal districts, which is12,000 yuan per year, that is,10,000 yuan per month;
3. Rent a house in a city with a registered population of no more than100000 in other municipal districts, which is 9,600 yuan per year, that is, 800 yuan per month.
What proof is needed for rent deduction? The Interim Measures for Special Additional Deduction of Personal Income Tax (Draft for Comment) issued by State Taxation Administration of The People's Republic of China and the Ministry of Finance has not disclosed the materials to be provided for applying for special tax deduction of rent deduction, but it has explained that housing rental expenses are deducted by the lessee who signed the rental housing contract. Moreover, the materials required for renting a house to withdraw the housing provident fund also need a rental contract, so the high probability of renting a house contract is the proof material that needs to be prepared to apply for rent deduction.