Filing individual income tax returns using someone else's information is illegal! Expert reminder→

On March 25, reporters learned from the State Administration of Taxation that the comprehensive income tax settlement for individual income tax for the 2025 fiscal year began on March 1. As the individual income tax settlement progresses, while many people actively share their tax refund “red envelopes,” there have also been some negative situations such as personal identity information being misused and fraudulent declarations of special additional deductions for individual income tax settlements, which have raised concerns.

According to reports, the current individual income tax policy establishes seven special additional deductions, including children’s education, elderly care, and care for infants under three years old. Among them, the children’s education special additional deduction refers to the relevant expenses for a taxpayer’s child receiving full-time academic education, which can be deducted at a standard rate of 2000 yuan per month for each child. Parents can choose to deduct 100% of the deduction standard by one parent or choose to deduct 50% of the deduction standard separately by both parents. The elderly care special additional deduction refers to the expenses incurred by a taxpayer for supporting one or more dependents, which is uniformly deducted at the following standard: (1) For taxpayers who are only children, the deduction is 3000 yuan per month; (2) For taxpayers who are not only children, the deduction limit of 3000 yuan per month is shared among siblings, with each person’s share not exceeding 1500 yuan per month. The special additional deduction for care of infants under three years old refers to the relevant expenses for a taxpayer caring for children under three years old, which can be deducted at a standard rate of 2000 yuan per month for each infant. Parents can choose to deduct 100% of the deduction standard by one parent or choose to deduct 50% of the deduction standard separately by both parents.

“Currently, cases of identity misuse are most prevalent in the special additional deductions for children’s education, elderly care, and care for infants under three years old,” Huang Lixin, director of the Taxation Scientific Research Institute of the State Administration of Taxation, told reporters. To better protect taxpayers’ legal rights and prevent issues such as fraudulent filling and misuse of children’s or elderly information for special additional deductions, the tax department has further strengthened data utilization. For cases where taxpayers report excess or disproportionate deductions for children’s education, elderly care, or care for infants under three years old, remote blocking will be implemented.

“In other words, if someone has preemptively misused or incorrectly reported the personal taxpayer’s children’s or elderly information, the system will provide a clear prompt when that individual reports the deductions. If the prompt indicates that a family member or friend has mistakenly reported the deduction information, the taxpayer needs to quickly consult with family or friends to modify the reported content and legally enjoy the special additional deductions,” Huang Lixin explained.

“If the prompt indicates that a stranger has misused the information, there is no need to panic. You can go to the tax service hall and provide relevant proof materials. The tax department will verify this information, and if verified correctly, will urge the party that made the error to delete the relevant information or suspend their enjoyment of the special additional deductions,” Huang Lixin said.

Huang Lixin reminded that legally handling individual income tax settlements is a legal obligation for every taxpayer. Fraudulent declarations and misuse of others’ information for individual income tax settlements not only constitute tax violations but also infringe on citizens’ personal information. Once verified, such actions face not only the return of tax payments and fines but also corresponding legal liabilities. Therefore, taxpayers should accurately report their income, deductions, and other information and avoid trusting others’ “tax refund secrets,” handling settlements with honesty according to the law.

Source: Legal Daily