个税综合所得汇算结束了，但忘记申请退税了怎么办？

Core Viewpoint - The article discusses the procedures and requirements for individuals to complete their annual income tax reconciliation in China, emphasizing the importance of compliance and the steps to rectify missed filings. Group 1: Tax Filing Requirements - Taxpayers with comprehensive income must file annual reconciliation if they meet certain conditions, such as having prepaid taxes exceeding the actual tax due and applying for a refund [4][5]. - Individuals whose prepaid taxes are less than the actual tax due and do not qualify for exemptions must also file [5]. Group 2: Steps for Filing - To rectify missed filings, individuals can use the personal income tax APP, selecting the appropriate year and following the prompts to complete the reconciliation [6][8]. - If taxpayers have prepaid personal income tax and their annual comprehensive income does not exceed 120,000 yuan or the tax due is less than 400 yuan, they are exempt from filing [9]. Group 3: Information Verification - Taxpayers must verify their personal information, including employment details, before proceeding with the filing [10]. - Accurate reporting of income, expenses, and deductions is crucial, as the system will automatically calculate the taxable income based on the provided data [12][16]. Group 4: Submission and Confirmation - After filling out the necessary information, taxpayers must confirm the accuracy of their submissions before finalizing the filing [14][18]. - Once the submission is complete, individuals can check their filing records and make any necessary amendments [19].