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It is not illegal
You have been paying in too much to the IRS if you are getting tax refunds each year!
It is legal to increase (adjust) the number of your deductions on a W-2 so the Treasury Department is not getting a free no-interest 12-month loan
A competent accountant will tell you that quickly
When you receive your 1040 or pick one up - you then list your dependents -
I thought it was illegal to lie about the number of dependents you have.
I have never understood people who for example are single and declare 0 to get a big refund in April.
I’d especially not do it now when you never know if refunds are going to be unaffordable one year like in some states now.