If it is a couple's house, only one party needs to be filled in. Mortgage tax deduction cannot be declared by both husband and wife at the same time. With the consent of both husband and wife, one of them can choose to deduct. The first home loan incurred when the husband and wife buy houses separately before marriage shall be deducted by the buyer according to 100% of the deduction standard, or by both husband and wife according to 50% of the deduction standard.
Can both husband and wife declare special additional tax deduction?
Both husband and wife can declare personal income tax at the same time. However, it cannot be declared in a consolidated manner. Six new personal income tax exemptions were added, including mortgage, children's education, continuing education, supporting the elderly, renting a house and serious illness medical care. Among them, the couple of children's education and mortgage either declare in full or declare at a rate of 50%, which cannot be repeated, otherwise it will affect personal credit information, and the rest items will be declared by themselves. In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.
Medical expenses incurred by taxpayers can be deducted by themselves or their spouses, and medical expenses incurred by minor children can be deducted by parents. Special additional deduction of personal income tax: both husband and wife can declare housing loans at the same time, but only one of them can deduct 50% at the same time. If both husband and wife work in the same city, only one of them can deduct the housing rent. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
The housing rental expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to the following standards: taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
To sum up, the situation of husband and wife in one room only needs one party to fill in. Mortgage tax deduction cannot be declared by both husband and wife at the same time. With the consent of both husband and wife, one of them can choose to deduct.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 14
If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan 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.
The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.