You submit an application for income tax reduction and for the 2026 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 2026 or when increasing the allowance valid for the calendar year 2025, the official form "Application for income tax reduction and for income tax deduction features" - main form and the corresponding attachment must be used. Anyone applying in 2026 for at most the tax-free amount determined for the calendar year 2025 or only for a change in the number of child allowances must complete the official form "Applicationfor income tax reduction and for income tax deduction features 2026" - main form and annex "Simplified application/other".