Using someone else's information to file individual income tax returns is illegal.

This article is reprinted from: China Taxation News

Experts remind:

Using someone else’s information for personal income tax declaration is illegal

The comprehensive income tax settlement for the 2025 fiscal year began on March 1. As the income tax settlement progresses, while many are actively sharing their tax refund “red envelopes,” there have also been instances of personal identity information being misused and false declarations for special additional deductions in the income tax settlement, raising public concern.

It is understood that the current personal income tax policy establishes seven special additional deductions, including those for children’s education, elderly care, and care for infants under three years old. Among them, the children’s education special additional deduction refers to expenses related to a taxpayer’s children receiving full-time academic education, which can be deducted at a fixed rate of 2,000 yuan per month for each child. Parents can choose to have one parent claim 100% of the deduction standard or both parents claim 50% each. The elderly care special additional deduction refers to expenses incurred by the taxpayer for one or more dependents, which is uniformly deducted at the following standards: (1) If the taxpayer is an only child, a fixed deduction of 3,000 yuan per month is allowed; (2) If the taxpayer is not an only child, the deduction amount of 3,000 yuan per month is shared among siblings, with each person’s share not exceeding 1,500 yuan per month. The special additional deduction for care of infants under three years old refers to expenses incurred by the taxpayer for caring for infants under three years old, which can be deducted at a fixed rate of 2,000 yuan per month for each infant. Parents can choose to have one parent claim 100% of the deduction standard or both parents claim 50% each.

“Currently, instances of identity theft are primarily seen in the three special additional deductions for children’s education, elderly care, and care for infants under three years old,” said Huang Lixin, director of the Taxation Scientific Research Institute. To better protect taxpayers’ legal rights and prevent issues such as incorrect filling out and misuse of children’s or elderly information for false reporting of special additional deductions, tax authorities are further strengthening data utilization. For taxpayers who excessively or disproportionately report deductions for children’s education, elderly care, and care for infants under three years old, remote blocking will be implemented.

“In other words, if someone has previously misused or incorrectly reported the personal taxpayer’s children’s or elderly information, the system will provide a clear prompt when that individual attempts to report deductions. If the prompt indicates that a family member or friend has incorrectly reported the deduction information, the taxpayer should promptly negotiate with their family member or friend to correct the reported content and enjoy the special additional deductions in accordance with the law,” 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 authorities will verify this information, and if verified as correct, they will urge the party that made the error to delete the relevant information or suspend their enjoyment of the special additional deductions,” Huang Lixin stated.

Huang Lixin reminded that handling personal income tax settlements in accordance with the law is a legal obligation for every taxpayer. False declarations and using someone else’s information to settle income tax not only constitute tax violations but also involve infringing on citizens’ personal information. Once verified, those responsible will face not only the obligation to return tax payments and fines but also corresponding legal liabilities. Therefore, taxpayers should honestly report their income, deductions, and other information, handle settlements in good faith according to the law, and not be misled by others’ “tax refund secrets.”