Provision of informal care is declining in South Korea. Informal caregiving is examined in South Korea using longitudinal data. The results are that women with a dependent disengage more from caregiving than men; caregivers are young rather than old, and more frequently live in rural areas. They receive more financial transfers from non-cohabiting relatives and have fewer children than non-caregivers with a dependent adult. Both caregivers and non-caregivers are less likely than those without a dependent adult to give money to non-cohabiting relatives.