Registry entry

Israel Form 1301 — Annual Individual Income Tax Return, Part A/B (Filing Basis & Personal Details)

The Israel Tax Authority's (Rashut HaMisim, רשות המסים) Form 1301 ("טופס 1301 — דוח ליחיד"), the annual individual income tax return covering the tax year 2025 (1 Jan – 31 Dec 2025), filed under section 131 of the Income Tax Ordinance. Form 1301 is a dense, comprehensive return (4 pages, roughly 89 numbered line items) spanning both filing-status/personal-details sections (Parts A and B) and many special-tax-rate income, deduction, and credit categories (Parts C through O) requiring detailed tax computation. This document opens Israel's Taxes vertical (Israel's first schema in this registry) scoped deliberately to Part A's basic filing-basis declaration and Part B's personal-details section in full — filer and spouse identity, marital status, address, contact details, business/employer registration numbers, the tax-refund bank account, the paid-preparer disclosure, and the filer's own declaration — since these are the identity/registration fields an agent needs to correctly address, route, and attest a return, independent of the underlying tax computation. Out of scope: the roughly 30 special-situation checkboxes elsewhere in Part A (virtual-currency realizations, trust settlor/beneficiary disclosures, kibbutz-member income routing, new-immigrant/returning-resident elections, reportable positions, and similar edge-case disclosures) and all of Parts C through O's ~89 numbered income, deduction, and credit line items (ordinary and special-rate income by category, capital-gains/land-betterment income, exempt income, personal tax-credit points, personal deductions and credits, and the final advances/withholding/land-betterment-tax reconciliation), each of which would require its own dedicated schema given the scale disclosed in this document's own VERIFICATION.md. This document describes the form only; it does not submit anything on the filer's behalf, and does not imply endorsement by the State of Israel or the Israel Tax Authority. GovSchema is independent and is not affiliated with, endorsed by, or operated by the State of Israel.

Registry entry

il/tax-authority/1301-personal-details

Jurisdiction
Israel · national
Version
1.0.0
Verification
draft
Authority
Israel Tax Authority (Rashut HaMisim)

Authoritative source Form 1301, "דוח ליחיד — דין וחשבון על ההכנסות בארץ ובחו"ל" (Individual Report — Statement of Income in Israel and Abroad), tax year 2025 edition, filed under section 131 of the Income Tax Ordinance

Machine access

Schema document
registry/il/tax-authority/1301-personal-details/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/il/tax-authority/1301-personal-details/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

44 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • filingDate date required

    The date this return is filed.

  • filingScope enum required

    Whether this return covers the filer's income only, or the filer's and spouse's combined income.

    enum: JOINT_WITH_SPOUSE | SELF_ONLY
  • voluntaryFilingRefundRequest boolean optional

    Checked when the filer is submitting this return despite not being legally obligated to, in order to request a refund.

  • fileNumber string required

    The filer's existing case/file number assigned by the Israel Tax Authority. First-time filers must obtain a file number from the Tax Authority before this return applies.

  • registeredFilerIdNumber string required

    National identity number (Teudat Zehut) of the "registered filer" — the person registered in the Tax Authority's own records as responsible for filing this return.

  • registeredFilerLastName string required

    Registered filer's family name.

  • registeredFilerFirstName string required

    Registered filer's given name.

  • registeredFilerFatherName string required

    Registered filer's father's given name, used by the Tax Authority for identity matching.

  • registeredFilerDateOfBirth date required

    Registered filer's date of birth.

  • maritalStatus enum required

    The registered filer's marital status during the tax year. SEPARATED corresponds to the form's own "פרוד" option, qualified on the form as "בהתאם למרשם רשות המסים" (per the Tax Authority's own records).

    enum: SINGLE | MARRIED_LIVING_WITH_SPOUSE | DIVORCED | WIDOWED | SEPARATED
  • spouseIdNumber string optional

    National identity number (Teudat Zehut) of the spouse, when this return covers joint income.

  • spouseLastName string optional

    Spouse's family name, when this return covers joint income.

  • spouseFirstName string optional

    Spouse's given name, when this return covers joint income.

  • spouseFatherName string optional

    Spouse's father's given name, used by the Tax Authority for identity matching.

  • spouseDateOfBirth date optional

    Spouse's date of birth, when this return covers joint income.

  • mailingAddress string required

    Postal mailing address, including postal code.

  • residentialAddress string optional

    Residential address. The form's own instruction marks this row "to be filled by non-residents only" (ימולא ע"י תושב חוץ בלבד); not modelled as a conditional since the form provides no separate residency-status checkbox to gate on.

  • addressChangedSinceLastReport boolean optional

    Checked to flag that address or other Part B details have changed since the previous report and must be marked with an X on the row where the change occurred.

  • contactEmailAddress string optional

    Filer's email address.

    pattern
  • notificationByEmailConsent boolean optional

    Consent to receive Tax Authority notices by email.

  • notificationBySmsConsent boolean optional

    Consent to receive Tax Authority notices by SMS to the filer's mobile phone.

  • homeOrFaxPhone string optional

    Registered filer's home or fax phone number.

  • registeredFilerWorkPhone string optional

    Registered filer's work phone number.

  • spouseWorkPhone string optional

    Spouse's work phone number, when this return covers joint income.

  • mobilePhone string optional

    Filer's mobile phone number.

  • mainOccupation string required

    The filer's main occupation, as specified by the filer.

  • businessName string optional

    Name of the filer's business, if self-employed.

  • businessAddress string optional

    Address of the filer's business (street, house number, town, postal code), if self-employed.

  • mainBusinessFileNumber string optional

    Tax Authority file number of the filer's main business, if self-employed.

  • registeredFilerDeductionsFileNumber string optional

    Registered filer's employer-withholding ("deductions") file number, if applicable.

  • registeredFilerVatDealerNumber string optional

    Registered filer's VAT dealer number, if applicable.

  • spouseDeductionsFileNumber string optional

    Spouse's employer-withholding ("deductions") file number, if applicable and this return covers joint income.

  • spouseVatDealerNumber string optional

    Spouse's VAT dealer number, if applicable and this return covers joint income.

  • employerNames string optional

    Names of the filer's (and, if joint, spouse's) employers during the tax year.

  • refundBankCode string optional

    Bank code of the account to which any tax refund will be transferred, held in the registered filer's name.

  • refundBankBranchCode string optional

    Branch code of the refund bank account (field 278 on the source form).

  • refundBankAccountNumber string optional

    Account number of the refund bank account (field 277 on the source form).

  • refundBankAccountHolderName string optional

    Name of the bank account holder, exactly as it appears in the bank's own records.

  • paidPreparerUsed boolean optional

    Checked when the filer was assisted, for payment, by a return preparer in completing this report.

  • paidPreparerOfficeName string optional

    Name of the paid preparer's office.

  • paidPreparerDealerNumber string optional

    Paid preparer's authorized-dealer (VAT) number.

  • paidPreparerPhone string optional

    Paid preparer's phone number.

  • paidPreparerEmail string optional

    Paid preparer's email address.

    pattern
  • declarationDate date required

    Date the filer (and spouse, if signing jointly) signs the declaration.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-15

Why this schema and why now (GOV-3066, delegated from GOV-3062)

The prior GOV-3062 cycle ("GovSchema Standard Research") scouted Israel in parallel with Georgia, Pakistan, and Egypt while looking for new-jurisdiction candidates, and found Israel Tax Authority Form 1301 (the annual individual income tax return) a strong, cleanly-sourced Taxes-vertical candidate — but judged it too large to author accurately within that same cycle's effort budget (a dense ~89-numbered-item return, with a known RTL-PDF-extraction readability problem) and delegated it as a standalone child issue, GOV-3066, with full pre-verified sourcing (URL, sha256, byte count, page/widget counts, a suggested Part A/B scoping approach). This cycle (GOV-3070, "GovSchema Standard Research") found GOV-3066 unclaimed and picked it up directly rather than re-scouting fresh candidates, since it was already a fully pre-verified, ready backlog item.

Sources examined

  • Document (id, version): il/tax-authority/1301-personal-details / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Israel Tax Authority (Rashut HaMisim).
  • Primary source:
    • Direct PDF: https://www.gov.il/BlobFolder/service/reporting-and-payment-2025-annual-tax-report-for-individuals/he/Service_Pages_Income_tax_annual-report-2026_itc1301-2025.pdf — re-fetched independently this cycle via plain curl: HTTP 200, content-type: application/pdf, content-length 1,745,508 bytes, sha256 4a08b47df48805e1577e72c34d0d0b9bc9630499093666e0bfa1585983c87c2a — both figures exactly matching GOV-3066's own pre-recorded sourcing notes. No login/CAPTCHA gate on this direct BlobFolder URL, though the gov.il service landing page itself returns HTTP 403 (Cloudflare bot-mitigation), consistent with the WARN raised by tools/verify-sources.mjs for that one URL — see Structural validation below.
    • Extracted via pdfjs-dist (legacy CJS build, require('pdfjs-dist/legacy/build/pdf.js') — the .mjs build path does not exist in the installed package). Confirmed: 4 pages; 522/456/610/619 text items per page (~2,200 total); getFieldObjects() returns 0 and no /AcroForm//Widget markers anywhere in the file (a flat, non-fillable "print-and-fill" PDF, matching this registry's established convention for several other jurisdictions' Taxes schemas); a native (non-scanned) Hebrew text layer, fully extractable.
    • Hebrew is a right-to-left script, and raw pdfjs-dist text extraction (even after sorting items by y-then-x position) returns a visually jumbled reading order — a known RTL-PDF-extraction issue, not unique to this form. Because this document's entire scope is page 1 (Parts A and B), that page was additionally rendered to a 2.5×-scale PNG via node-canvas and read visually, line-by-line, cross-checked against the sorted-text extraction. This caught and corrected an initial misreading of the bank-refund block: a text-only pass paired field numbers 277/278 with the wrong columns; the rendered image confirmed (reading right-to-left) bank code → branch code (field 278, "סמל סניף") → account number (field 277, "מספר חשבון"). Pages 2–4 (Parts C–O, the ~89 numbered income/deduction/credit line items) were extracted as text only — sufficient to confirm the scale and shape of the material being excluded, not to individually verify field-by-field (out of scope for this version; see below).

Scope decisions

Form 1301 is a comprehensive annual individual income tax return spanning far more than a "personal details" section: 4 pages, roughly 89 numbered line items covering ordinary and special-tax-rate income by category, capital-gains/land-betterment income, exempt income, personal tax-credit points, personal deductions and credits, and a final advances/withholding/land-betterment-tax reconciliation (Parts C through O). Modeling all of it in one version would require field-by-field transcription of a very large tax-computation form well beyond what a single cycle can transcribe and independently cross-check with confidence. Instead, following GOV-3066's own suggested approach, this v1.0.0 is scoped to Part A's basic filing-basis declaration and Part B's personal-details section in full:

  1. filingScope models the form's own mutually-exclusive "הדוח הוא על" ("this report covers") checkbox pair — joint income vs. filer's income only. The form's own third, independently-selectable checkbox in the same row ("אני מגיש דוח לשנת מס זו למרות שאיני חייב - בקשה להחזר מס" — "I am filing this year's return although not obligated to — refund request") is modeled as a separate boolean (voluntaryFilingRefundRequest) rather than folded into the same enum, since the source form allows it to be checked independently of either filing-scope option.
  2. The remaining ~30 special-situation checkboxes in Part A are out of scope — virtual-currency realizations, trust settlor/beneficiary disclosures, kibbutz-member income routing, new-immigrant/returning- resident elections, controlled-foreign-company disclosures, reportable tax positions, and similar edge-case declarations, none of which are needed to identify, address, or route a return.
  3. The form's own "בן הזוג הרשום"/"בן/בת הזוג" person-block labels are translated into field-name prefixes registeredFiler/spouse, not a literal "registered spouse"/"spouse" label pair. The form itself defines "בן הזוג הרשום" in its own box caption as "בן/בת הזוג הרשום במרשמי רשות המסים כ'בן הזוג הרשום' והאחראי על הגשת הדוח" — i.e. the person registered in the Tax Authority's own records as responsible for filing, not necessarily the historically-male spouse a literal translation might suggest. Every field's sourceRef still quotes the form's own Hebrew caption verbatim, so the mapping back to source is unambiguous despite the renamed prefix.
  4. maritalStatus's five enum values are quoted directly from the form's own checkbox row (רווק/נשוי וחי ביחד עם בן הזוג/גרוש/אלמן/פרוד), including the form's own parenthetical qualifier on the last value ("בהתאם למרשם רשות המסים" — "per the Tax Authority's own records"), disclosed in that field's description rather than fabricating a sixth option.
  5. residentialAddress is modeled required: false (not requiredWhen-gated on residency status). The form's own printed instruction ("ימולא ע"י תושב חוץ בלבד" — "to be filled by non-residents only") is a prose qualifier on that specific address row; the form supplies no separate residency-status checkbox this document could gate on without inventing one.
  6. Registered-filer and spouse work-phone, deductions-file-number, and VAT-dealer-number fields are modeled as separate, explicitly-prefixed field pairs, matching the form's own explicit two-column layout for each (registeredFilerWorkPhone/spouseWorkPhone, registeredFilerDeductionsFileNumber/spouseDeductionsFileNumber, registeredFilerVatDealerNumber/spouseVatDealerNumber).
  7. fileNumber (מספר תיק) is modeled required: true. It is the Tax Authority's own case/file identifier printed at the top of Part B; an existing filer always has one. A first-time filer would need to obtain a file number from the Tax Authority before this return applies — a caveat disclosed in the field's own description rather than modeled as a conditional, since the source form does not itself distinguish first-time from returning filers via a separate field.
  8. documents[] (2 entries) models both declaration statements as attestation entries, following this registry's established convention for signed/quoted declaration text: filerDeclaration (required, quoting the filer's declaration under section 143 of the Income Tax Ordinance verbatim) and preparerDeclaration (gated via requiredWhen on paidPreparerUsed, quoting the paid preparer's own declaration under sections 143/224 verbatim).
  9. Out of scope for this version, disclosed here rather than silently omitted: all of Parts C–O (~89 numbered items: ordinary/special-rate income by category, capital gains/land betterment, exempt income, Part XI/XII/XIII additional details and carryforwards, tax credit points, personal deductions and credits, and the final advances/withholding/land-betterment-tax reconciliation); Form 1301's companion appendix Form 1348 (referenced on page 1 for a specific non-resident/"presence test" situation, not fetched this cycle); and the witness/physical-signature mechanics (this document models only declarationDate, the fillable date field beside the signature block, not the signature itself). Each of Parts C–O is a genuine future companion-schema candidate for a dedicated cycle of its own, given the scale disclosed above.

Conformance fixtures (Phase 3)

7 fixtures committed under conformance/il/tax-authority/1301-personal-details/1.0.0/: 2 valid scenarios plus 5 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 7 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own fields[]/documents[]/requiredWhen conditions, not committed to the repo) before being finalized:

  • valid-single-filer-no-preparer.json (a single, unmarried filer with no spouse, no preparer, minimal Part B fields only) — 0 errors.
  • valid-joint-filing-with-preparer.json (a jointly-filing married couple with a paid preparer and a bank-refund account, exercising every optional field) — 0 errors.
  • mutation-control-missing-required-field.json (drops fileNumber) — exactly 1 error.
  • mutation-control-missing-spouse-field.json (drops spouseIdNumber while filingScope is JOINT_WITH_SPOUSE) — exactly 1 error.
  • mutation-control-missing-preparer-field.json (drops paidPreparerOfficeName while paidPreparerUsed is true) — exactly 1 error.
  • mutation-control-invalid-enum-marital-status.json (sets maritalStatus to ENGAGED, not in the enum) — exactly 1 error.
  • mutation-control-invalid-date-format.json (sets filingDate to 30/04/2026, not ISO 8601) — exactly 1 error.

The same checker script confirmed every requiredWhen field reference in this schema resolves to a real field name (0 dangling references).

Structural validation

  • node tools/validate.mjs registry/il/tax-authority/1301-personal-details/1.0.0/schema.json — ok.
  • node tools/validate-ajv.mjs registry/il/tax-authority/1301-personal-details/1.0.0/schema.json (ajv 2020-12 against spec/v0.3) — ok.
  • Full-registry re-run after adding this document: node tools/validate.mjs → 464/464; node tools/validate-ajv.mjs → 464/464.
  • node tools/verify-sources.mjs registry/il/tax-authority/1301-personal-details/1.0.0 — 1 directory, 3 URLs checked, 1 warning (the gov.il service landing page itself, HTTP 403 — Cloudflare bot-mitigation, not evidence the source doesn't exist; the direct BlobFolder PDF URL that this schema's source.url actually cites resolves cleanly), 0 failures.
  • npm run build-index re-run in tools/govschema-client/ to regenerate registry-index.json with this document included.

Maturity

structural-reference: the source PDF's own printed Part A/B structure is fully transcribed from the genuine, currently-served official 2025-edition form (a flat print-and-fill PDF, not an interactive AcroForm), but no live filing through the Tax Authority's own channels was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the State of Israel or the Israel Tax Authority.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Israel Tax Authority (Rashut HaMisim) or any government. The authoritative source is always the live government form and its official instructions.