How to identify the first home mortgage as a tax deduction?

The identification of the first home mortgage tax deduction is that as long as you enjoy the loan interest rate of the first home, you can enjoy the special additional deduction policy. However, taxpayers can only enjoy the first home loan interest deduction once. In practice, taxpayers can check the signed loan contract or consult the bank to determine whether their mortgage belongs to the first home loan.

According to the newly implemented special additional tax deduction regulations, taxpayers or their spouses can choose to deduct the interest expenses of the first home loan from their spouses at the rate of 1 000 yuan per month, and the maximum deduction period is no more than 240 months.

How to operate the mortgage tax deduction?

1. Install and register the personal income tax App on your mobile phone and fill in the complete personal information. At the same time, prepare the house sales contract and loan contract, enter the app homepage, and click "House Loan Interest" to enter the filling work. The software will also prompt you what materials you need to prepare.

2. The first step after starting to fill in the form is to fill in personal basic information and general mortgage information. Personal information will automatically retrieve the information at the time of registration, and mortgage information needs to be filled in according to the house sales contract.

3. Fill in the detailed mortgage information, including the deduction year and housing loan method. After selecting the loan method, you need to fill in the loan method details. Take the housing provident fund loan as an example, and fill it out according to the provident fund loan contract.

4. Fill in the spouse information. If not, go directly to the next step. Choose a spouse here, then fill in the spouse information, choose whether to have a relationship with the borrower (see whether the house sales contract is signed by two people), and choose the deduction ratio.

5. In the last step, there are two ways to declare: through withholding agents and self-declaration of comprehensive annual income. The difference between the two is that the withholding agent is responsible for the declaration and the monthly salary will be withheld. If this option is selected, company information will be reported. Self-declaration of comprehensive annual income means temporary withholding, and self-settlement from March/kloc-0 to June 30 of the following year, with overpayment and underpayment.

6. After filling in, you will be prompted that it has been submitted. After submission, it can be voided or modified by itself.