Can self-employed workers or freelancers claim the dependent deduction for parents in China?
Sources: NTA public materials and practical guidance from this tool. Last updated: 2026-06-19. Tax rules may change; follow your local tax office’s latest requirements.
Brief answer: Yes. Self-employed filers claim dependent deduction on a final tax return—no Correction Request form needed if filing in the current year.
Detailed explanation
Freelancers without company year-end adjustment file final tax returns in March each year, listing overseas parents on Form B dependent deduction section with notarized documents and remittance proof. For past years missed, use Correction Request forms within five years. Prepare business income proof (financial statements, income/expense reports) rather than withholding slips. This tool primarily targets salaried employees; self-employed logic is similar but forms differ. Consult a tax accountant for complex income structures. The tax office reviews filings.