I already completed year-end tax adjustment. Can I still 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. If you did not claim overseas parents during year-end adjustment, you can still apply for a refund via a Correction Request form within the statutory deadline.
Detailed explanation
Year-end tax adjustment only handles income tax prepayment on salary for that year. Many company systems do not support deductions for overseas non-resident parents, so this is often missed. If omitted, you may submit a Correction Request form to your local tax office within five years after the statutory filing deadline for that tax, attaching your withholding slip, relationship proof, and remittance evidence. Calculate the difference in income tax before and after the correction and provide a refund bank account. Resident tax requires a separate correction request to your municipal office for special collection. Acceptance is determined by the tax office.
Sources: NTA: Correction requests