You submit an application for income tax reduction and for the income tax deduction features. You can submit the application in person or in writing by post to your local tax office. The application can also be submitted electronically via www.elster.de, provided you are registered with "My ELSTER".
When applying for the first time for a child over the age of 18, the main form and the children's annex must be attached to the "Application for income tax reduction and income tax deduction features". In the case of repeated applications, it is possible to apply using the simplified procedure - main form and annex Simplified application/Other.