1. When the tax APP fills in special additional deductions, such as children's education, housing loan interest, housing rent, etc. , you need to fill in the spouse information truthfully;
2. If there is no spouse, select "No spouse" in the spouse information column, and the personal deduction ratio defaults to100%;
3. If you have a spouse, select "Have a spouse" and fill in the relevant information of the spouse, including the ID number;
4. Set the deduction ratio according to the deduction items, and you can choose to deduct 50% from each spouse or one spouse 100%.
Key points of reporting spouse information by tax APP:
1. Log in to the individual tax APP and enter the User Center;
2. Select the "My Information" module;
3. Click "Family Member Information" to enter the editing page;
4. Click the "Add" or "Edit" button in the spouse information bar;
5. Fill in the spouse's name, ID number and other relevant information;
6. After checking that the information is correct, click the Save or Submit button to complete the report.
To sum up, when filling in the special additional deduction, the tax app needs to fill in the spouse information truthfully, including the ID number. If there is no spouse, select "No spouse", and the personal deduction ratio defaults to100%; If you have a spouse, select "Spouse" and set the deduction ratio according to the deduction items. You can choose each spouse to deduct 50%, or you can choose one spouse to deduct 100%.
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.