1. The annual comprehensive income is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times.

2. Meet the special additional deduction conditions, but fail to declare early tax deduction. At present, there are six categories of people who meet the special additional deduction conditions, namely, children's education, continuing education, serious illness medical care, housing loan interest, housing rent and supporting the elderly. For these six categories of people who have not declared that they usually enjoy tax reduction, they can all get tax rebates.

3. Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction cost is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity and commercial health insurance are insufficient.

4. There is no employer, but labor remuneration is obtained. In daily life, there will be people who do not work in the company, but can get labor remuneration, manuscript fees, etc. Through the fruits of their own labor, and they can also apply for tax refund in this case.

5. Donate charitable expenses. Those who meet the conditions of charitable donation but fail to apply for tax refund before tax.

6. Failure to declare or fully enjoy the comprehensive income tax concessions when paying taxes in advance.