You submit an application for income tax reduction and for the income tax deduction features. You can submit the application electronically at My Elster (http://www.elster.de), provided you are registered at "My ELSTER". You can also submit the application in person or in writing by post. When applying for an allowance for the first time for the calendar year 2025 or when increasing the allowance valid for the calendar year 2024, the official form "Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen" - main form and the corresponding attachment must be used. Anyone applying in 2025 for no more than the tax-free amount determined for the 2024 calendar year or only for a change in the number of child allowances must complete the official form "Application for income tax reduction and for income tax deduction features" - main form and annex "Simplified application/other".