'Year-End Tax Deduction Errors' Can Be Corrected Through Comprehensive Income Tax Filing by June 1

National Tax Service to Individually Notify Employees of Errors in Dependent Family Deductions for the First Time

Employees Who Received Incorrect Deductions or Exemptions

Must Correct Through Comprehensive Income Tax Filing

The National Tax Service has decided, for the first time, to individually notify employees of errors in dependent family deductions after year-end tax settlements. If there are any missed deductions or exemptions during the year-end tax settlement, employees can reflect these through the comprehensive income tax filing during the reporting period.

The National Tax Service announced on the 14th that it will preemptively notify employees this month about some deduction errors, which have previously only been checked retroactively each year, by quickly analyzing year-end tax settlement data. Notifications will first be sent via KakaoTalk, and if delivery fails, a notice will be sent via Naver alerts.

The deduction errors covered by this notification include cases where the same dependent was claimed more than once, or where a deceased person or an unrelated individual was claimed as a dependent. Employees who receive the mobile notification about errors in dependent family deductions can check the details through Hometax, and any incorrectly reported deductions can be corrected without penalty during the comprehensive income tax reporting period (May 1 to June 1). If employees do not correct the errors during the income tax filing period, they may have to pay not only the underpaid tax identified in the excessive deduction review conducted by the National Tax Service in the second half of the year, but also various penalties.

Any refund generated by adding additional deductions will be deposited into the employee's bank account listed on the comprehensive income tax return within 30 days of the filing deadline (June 1). The local income tax refund will be paid through the relevant local government within four weeks after the comprehensive income tax refund is processed.

If employees received business or other income, as well as more than 20 million won in interest or dividend income in addition to wage income last year, they must report all such income, including wage income, in the comprehensive income tax return. In addition, if an employee received wages from two or more companies in 2025 due to a job change and did not combine the income for year-end tax settlement at the primary workplace, they must review the withholding tax receipts from each company and file a combined report during the comprehensive income tax filing period.

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