Guide to Registering Dependents for Tax Deductions

![PLACEHOLDER_IMAGE]

Registering dependents allows you to receive a Basic Deduction of 1.5 million KRW per person, along with associated medical and education expense deductions.

1. Eligibility Requirements (2024 Update)

To qualify, a dependent must satisfy both income and age requirements:

• Income: Total annual income must be under 1 million KRW (or if exclusively from employment, total salary must be under 5 million KRW).
• Age (calculated for 2024):
  • Parents/Grandparents: Born before Dec 31, 1964 (Over 60 years old).
  • Children/Grandchildren: Born after Jan 01, 2004 (Under 20 years old). Grandchildren are now included in the child deduction category this year.
  • Siblings: Under 20 or Over 60 years old.
  • Disabled Individuals: No age limit.
  • Spouse: Only the income requirement applies; no age limit.

2. How to Register via Hometax

If the dependent has an Alien Registration Card (ARC) or a Korean Resident Registration Number:

1. Access Hometax.
2. Log in using an Electronic Certificate.
3. Select the menu: 장려금·연말정산·전자기부금 (Incentives/Settlement/Electronic Donations) > 연말정산간소화 (Simplified Service).
4. Select 부양가족 자료제공 đồng의 신청 (Application for Consent to Provide Dependent Data).
5. Enter the dependent's information and authenticate (using the dependent's mobile phone or credit card).

Registering Dependents Abroad

If your dependents are overseas (e.g., parents/spouse/children in your home country), you cannot register online. You must submit physical documents to your company's HR department, including:

1. Proof of Relationship: Birth certificate, marriage certificate, or family relation certificate (notarized translation in Korean/English).
2. Proof of Income: Documentation proving income level (or a statement certifying zero income).
3. Passport: A copy of the dependent's passport.

[!TIP] Prepare notarized translations early, as this process can take significant time during the year-end rush.