Q：
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After the loan for the first house is fully repaid, when taking bank loan to purchase the second house, the bank still issues the loan at the interest rate of the first house loan, the taxpayer did not enjoy the deduction of housing loan interest on the first house, can he/she enjoy the deduction of housing loan interest on the second house?
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A：
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According to the relevant provisions of the Interim Measures for Special Additional Deductions of Personal Income Tax, if a taxpayer has not previously enjoyed the deduction of housing loan interest, they can enjoy the deduction of housing loan interest for the second house purchased with a loan based on the interest rate of the first house loan.
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Q：
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How to enjoy the special additional deduction of housing loan interest when parents and children jointly purchase a house, and both the property ownership certificate and loan contract are registered as parents and children?
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A：
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When parents and children jointly purchase a house, it cannot be deducted by both parents and children. It should be deducted by the main borrower. If the main borrower is the child, the child shall enjoy the special additional deduction of loan interest; If the main borrower is one of the parents, either parent shall enjoy the deduction of loan interest.
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Q：
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How to fill in the relevant information when there are overlapping lease months due to changing lease in the middle of the year?
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A：
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If a taxpayer changes their rental housing in the middle of the year and there are overlapping lease terms, the taxpayer should avoid overlapping dates when filling in the lease date.
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Q：
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How can the only child, whose parents get divorced and start new families, enjoy special additional deductions for elderly care?
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A：
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For families with only one child, if the parents get divorced and start new families, as long as one of the parents does not have any other children besides the taxpayer to support, the taxpayer can enjoy a special additional deduction of 3000 yuan per month for elderly care according to the only child standard. Except for the above situations, deductions cannot be made by the only child. When filling out the special additional deduction information form, taxpayers need to indicate their relationship with their dependents.
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Q：
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If a child turns 3 years old in September and starts receiving preschool education, can the parents enjoy both the deduction for care of infants under 3 years old and the deduction for children's education in the same year?
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A：
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The parents can enjoy both deductions in the same year. From January to August, the child is under 3 years old which is within the age range specified in the special additional deduction for infant care under 3 years old, and from September to December, the child is over 3 years old which is within the age range specified in the special additional deduction for children's education, so the parents can apply for both the special additional deduction for infant care under 3 years old and the special additional deduction for children's education in the same year.
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FAQ
