Registry entry

Sweden Individual Income Tax Return (Inkomstdeklaration 1, SKV 2000)

File Skatteverket (Swedish Tax Agency) Form SKV 2000, 'Inkomstdeklaration 1' ('Income Tax Return 1'), the annual individual income tax return covering the identifying taxpayer, employment income and deductions (sections 1-2), general deductions (section 3), the basis for common tax reductions (ROT/RUT work, renewable electricity, donations, sustainable-technology installation; section 4), the basis for the residential property charge and property tax (sections 5-6), capital income and deductions (sections 7-8), foreign insurance yield tax (section 9), additional disclosures (foreign income, foreign tax settlement, ROT/RUT reallocation requests, income-data corrections, free-text other information; section 17), and the signature/contact footer (section 18). This restores full box-level coverage of Sweden's Taxes vertical (superseding the narrower v1.0.0, which cited the wrong source page for this content — see VERIFICATION.md). Large parts of the return arrive pre-printed by Skatteverket from employer, bank, and other third-party reports; a filer verifies, corrects, and supplements those amounts rather than completing the form from a blank slate. It does not submit anything or imply government endorsement.

Registry entry

se/skatteverket/individual-income-tax-return

Jurisdiction
Sweden · national
Version
2.0.0
Verification
draft
Authority
Swedish Tax Agency

Authoritative source Skatteverket's official bilingual 'Income Tax Return 1, 2026 (income year 2025)' page (SKV 2000, 'Inkomstdeklaration 1'), which publishes the exact Swedish box text and its own official English translation for every numbered box on the form ('Here you will find the headlines in the form "Inkomstdeklaration 1, 2026" ("Income Tax Return 1, 2026") in English'), cross-checked against the companion SKV 2000 order/distribution page and the e-service filing guide. This is a distinct page from v1.0.0's cited source (the thinner 'contents of the income tax return' page, which does not carry this granular content) — see VERIFICATION.md's correction record.

Machine access

Schema document
registry/se/skatteverket/individual-income-tax-return/2.0.0/schema.jsonapplication/schema+json
Verification record
registry/se/skatteverket/individual-income-tax-return/2.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

48 fields across 8 steps, 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.

Taxpayer identity

  • taxpayerPersonalIdentityNumber string required

    Swedish personnummer, either 10-digit (YYMMDD-XXXX) or 12-digit (YYYYMMDD-XXXX) form. Not itself enumerated on Skatteverket's own numbered-box 'contents' page (see VERIFICATION.md); included because the return is personalized and addressed to a specific taxpayer's personnummer.

    patternclassification: sensitive-pii
  • taxpayerName string required

    Pre-printed by Skatteverket from the population register; not itself enumerated on Skatteverket's own numbered-box 'contents' page (see VERIFICATION.md).

    length: 1–200
  • taxpayerAddress string required

    The registered address the return is mailed to. Not itself enumerated on Skatteverket's own numbered-box 'contents' page (see VERIFICATION.md).

    length: 1–300

Income and deductions from employment

  • salariesBenefitsSicknessBenefits number optional

    Pre-printed by Skatteverket as the sum of amounts reported to it by employers and other payers (e.g. salary, sickness benefit, other benefits); verified/corrected by the filer.

    range: 0–∞classification: financial
  • compensationForExpenses number optional

    Compensation for expenses

    range: 0–∞classification: financial
  • nationalRetirementAndOccupationalPension number optional

    National retirement pension and occupational pension etc.

    range: 0–∞classification: financial
  • privatePensionAndAnnuity number optional

    Private pension and annuity

    range: 0–∞classification: financial
  • otherNonPensionableIncome number optional

    Other non-pensionable income

    range: 0–∞classification: financial
  • hobbyOrOtherSelfEmployedIncome number optional

    Income (e.g. hobby activities) on which you must pay your own individual social security contributions

    range: 0–∞classification: financial
  • incomeFromAnnexesK10K10AK13 number optional

    Aggregate amount carried in from separate K10/K10A/K13 annexes (qualified-shares-in-close-companies computations), which are not themselves modelled here.

    range: 0–∞classification: financial
  • journeysToAndFromWork number optional

    Total amount of travel costs to/from work; a deduction is only given for the part exceeding SEK 11,000 (the filer fills in the total amount, not the already-reduced deduction).

    range: 0–∞classification: financial
  • businessTrips number optional

    Business trips

    range: 0–∞classification: financial
  • temporaryWorkDualResidenceAndJourneysHome number optional

    Temporary work, dual residence and journeys home

    range: 0–∞classification: financial
  • otherWorkRelatedExpenses number optional

    Total amount of other work-related expenses; a deduction is only given for the part exceeding SEK 5,000 (the filer fills in the total amount, not the already-reduced deduction).

    range: 0–∞classification: financial

General deductions and basis for tax reductions

  • socialInsuranceChargesEuRegulation number optional

    Social insurance charges according to the EU Regulation etc.

    range: 0–∞classification: financial
  • rotWork number optional

    "ROT" work (repairs, modification and extension)

    range: 0–∞classification: financial
  • rutWork number optional

    "RUT" work (cleaning, maintenance and laundry)

    range: 0–∞classification: financial
  • renewableElectricity number optional

    Renewable electricity

    range: 0–∞classification: financial
  • donations number optional

    Donations

    range: 0–∞classification: financial
  • sustainableTechnologyInstallation number optional

    Installation of sustainable technology

    range: 0–∞classification: financial

Basis for property charge and property tax

  • propertyChargeBasisHouses number optional

    Houses/owner-occupied apartments, property charge basis (0.75%)

    range: 0–∞classification: financial
  • propertyTaxBasisHousesUndevelopedPlots number optional

    Houses/owner-occupied apartments, undeveloped plots, building under construction, property tax basis (1.0%)

    range: 0–∞classification: financial

Capital income and deductions

  • standardRateOfCapitalIncome number optional

    Standard rate of capital income (schablonintäkt)

    range: 0–∞classification: financial
  • interestDividendsProfitK4SectionC number optional

    Interest incomes, dividends, profit in accordance with Enclosure K4 Section C etc.

    classification: financial
  • surplusFromRentalOfPrivateHousing number optional

    Surplus from rental of private housing

    range: 0–∞classification: financial
  • profitOnInvestmentFundShares number optional

    Profit on shares in investment funds etc. (annexes K4 A/B, K9 B, K10, K10A, K11, K12 B, K13)

    range: 0–∞classification: financial
  • profitFromUnlistedInvestmentFundShares number optional

    Profit from unlisted shares in investment funds etc. (annexes K4 D, K9 B, K12 C, K15A/B)

    range: 0–∞classification: financial
  • profitK5K6ReversedDeferralK2 number optional

    Profit in accordance with Enclosure K5 and K6; reversed deferral from annexe K2

    range: 0–∞classification: financial
  • profitK7K8 number optional

    Profit in accordance with annexes K7 and K8

    range: 0–∞classification: financial
  • interestExpensesLossK4SectionC number optional

    Interest expenses etc.; loss in accordance with annexe K4 (Section C) etc.

    range: 0–∞classification: financial
  • lossOnInvestmentFundShares number optional

    Loss on shares in investment funds etc. (annexes K4 A, K9 B, K10, K12 B, K13)

    range: 0–∞classification: financial
  • lossOnUnlistedInvestmentFundShares number optional

    Loss on unlisted shares in investment funds (annexes K4 D, K9 B, K10A, K12 C, K15A/B)

    range: 0–∞classification: financial
  • lossK5K6 number optional

    Loss in accordance with annexes K5 and K6

    range: 0–∞classification: financial
  • lossK7K8 number optional

    Loss in accordance with annexes K7 and K8

    range: 0–∞classification: financial
  • investorsDeductionK11 number optional

    Investors' deduction from annexe K11

    range: 0–∞classification: financial
  • interestExpensesUnsecuredLoans number optional

    Interest expenses on unsecured loans

    range: 0–∞classification: financial

Foreign insurance, yield tax

  • taxBaseEndowmentPolicyOrPepp number optional

    Tax base for endowment policies/capital insurance or PEPPs

    range: 0–∞classification: financial
  • taxBasePensionInsurance number optional

    Tax base for endowment policies/pension insurance

    range: 0–∞classification: financial

Additional information

  • hasForeignIncome boolean optional

    Have you received income from abroad?

  • foreignIncomeCategory enum optional

    Category of foreign income

    enum: work | pension | capital
  • foreignIncomeCountry string optional

    Country from which the income was received

    length: 0–100
  • foreignIncomeAmountSek number optional

    If the foreign income is taxable in Sweden, it must also be added to the relevant box for its income category on page one (per the form's own instructions), which this document does not automate.

    range: 0–∞classification: financial
  • foreignTaxSettlementAmountSek number optional

    Only entered if requesting a new deduction to offset foreign tax; the form's own instructions say not to fill this in if a deduction has already been granted.

    range: 0–∞classification: financial
  • requestsRotRutReallocation boolean optional

    Detail on the amount, direction (to/from), and counterparty personal identity number is provided in the free-text otherInformation field, per the form's own instructions.

  • incomeDataIncorrectOrMissing boolean optional

    Detail on the payer's name, address, compensation amount, and tax deductions is provided in the free-text otherInformation field, per the form's own instructions.

  • otherInformation string optional

    Free-text field for information not otherwise captured on the form, e.g. accumulated income; the form's own instructions say attachments sent by post or submitted digitally do not need to be mentioned here.

    length: 0–2000

Signature and contact details

  • signatureEmail string optional

    E-mail address

    length: 0–200
  • signatureTelephone string optional

    Telephone number

    length: 0–30

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: 2026-07-10

Why this version exists (GOV-2096, "GovSchema Standard Research")

GOV-2091 authored this document's 1.0.0 with 48 granular per-box fields (§§1.1-9.2, 17, 18), citing .../howtofileyourtaxreturn/thecontentsoftheincometaxreturn.4.7be5268414bea064694c76b.html ("The contents of the income tax return") as source.url.

GOV-2093 (the 1.0.0 review gate) independently re-fetched that exact URL and found it is only nine short English-only paragraphs, with no bilingual per-box breakdown and no mention of sections 17/18 at all. The correction (commit 8b2b85c) was right to flag this and rescoped 1.0.0 down to 14 aggregate fields citing only what that specific URL genuinely contains. 1.0.0 remains published and correct for what it claims — it is not edited by this document, consistent with VERSIONING.md §3 (immutability: "once published, a version directory is never edited or deleted").

Closing out GOV-2093, a follow-up review found the granular box-level bilingual content the original 1.0.0 draft modelled is real, current, official Skatteverket content — genuinely fetched via curl in the original authoring session — but from a different URL than the one written into 1.0.0's source.url:

https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals/howtofileyourtaxreturn/incometaxreturn12026.4.5c281c7015abecc2e20911b.html ("Income Tax Return 1, 2026")

That finding was filed as GOV-2096, a bounded, low-priority backlog item with the correct URL already identified. This document is that follow-up: it republishes the full granular field set at a new MAJOR version (restructuring/renaming fields versus 1.0.0's 14-field aggregate model — a breaking change per VERSIONING.md §1), citing the correct page.

Sources examined (this session)

  • Document (id, version): se/skatteverket/individual-income-tax-return / 2.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Swedish Tax Agency (Skatteverket).
  • Primary source: https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals/howtofileyourtaxreturn/incometaxreturn12026.4.5c281c7015abecc2e20911b.html ("Income Tax Return 1, 2026 (income year 2025)"). Freshly re-fetched in this session via curl with a browser User-Agent (HTTP 200, 137046 bytes downloaded), tags stripped and text extracted programmatically (not summarized by a fetch tool). This is the third independent live confirmation of this exact URL/content: once during the original 1.0.0 authoring session (per GOV-2091's own VERIFICATION.md, though mis-cited there under a different URL), once during GOV-2093/GOV-2096 close-out, and once now for this 2.0.0 authoring session — all three found the identical bilingual box-by-box breakdown (Swedish original + Skatteverket's own official English translation) for every numbered box, sections 1 through 18 (sections 10-16, the business-activity sections, are out of scope here — see "What is NOT modelled" below).
  • Corroborating sources: the SKV 2000 order/distribution page and general Skatteverket guidance on pre-printed amounts and returns being mailed to the registered address (unchanged from 1.0.0's own corroborating sources).
  • Retrieved / reviewed: 2026-07-10.
  • Reviewer: GovSchema Engineering (Standards Engineer).

Verbatim cross-check discipline

Every field's sourceRef in this version was mechanically cross-checked against the freshly extracted page text (a disposable /tmp script, not committed) by extracting each quoted substring from sourceRef and confirming it appears verbatim (whitespace-normalized) in the extracted page. This is a direct response to the GOV-2093 lesson: sourceRefs must quote only text that genuinely exists on the cited page, not paraphrase or "clean up" the source's own wording.

This check caught 9 fields where the original 1.0.0-draft-era sourceRef text (recovered from pre-correction commit e5d9057) had introduced small, non-fabricating but still real discrepancies against the live page — added punctuation, curly-vs-straight quotes, or (in two cases) silently "fixing" a typo the source itself makes (propertyChargeBasisHouses and propertyTaxBasisHousesUndevelopedPlots — the source's English text reads "owner-ocupied", missing a c; this version's sourceRef now quotes that misspelling verbatim and says so explicitly, rather than quietly correcting it). All 9 were patched to quote the live page exactly. One field (taxpayerAddress) is intentionally not a page quote — same as 1.0.0, it cites general Skatteverket guidance, disclosed as such, not this numbered-box page.

What was confirmed against the source

Identical field-to-source mapping as 1.0.0's original (pre-correction) draft — see the box-by-box table recovered from commit e5d9057's VERIFICATION.md for the full §1.1-18 breakdown. Every one of those 48 fields' sourceRef now points at, and was re-verified against, the correct URL above (not 1.0.0's cited URL).

What is NOT independently confirmed / out of scope

Unchanged from 1.0.0's original scope decisions (all independently re-confirmed this session against the live page):

  • Taxpayer identity header (taxpayerPersonalIdentityNumber, taxpayerName, taxpayerAddress) is not itself enumerated on this numbered-box page; included and sourced to general Skatteverket guidance, disclosed as a materially weaker sourcing grain than the numbered boxes.
  • Sections 10-16 (Business activities, Interest allocation, Expansion funds tax, Reduction of social security contributions, General deductions for business, business-rental-property charge/tax) are deliberately not modelled — they apply only to filers who also run a sole-proprietorship business (referencing separate Forms NE/N3A) or own rental/industrial property, and reference further un-modelled K-annexes.
  • K-annexes themselves (K4-K13, K15A/B) are not modelled; sections 7-8 only capture the aggregate amounts those annexes feed into the main return.
  • Two threshold-gated deduction boxes (journeysToAndFromWork, otherWorkRelatedExpenses) collect the total amount, not the already-reduced deduction, per the source's own "Fill in the total amount" instruction.
  • No PDF-level Required flags exist (no fillable AcroForm; the source is an HTML translation page and the underlying physical form is personalized/pre-printed).
  • Live e-service parity not screened.
  • Swedish personnummer format validated against the general pattern, not a jurisdiction-specific checksum.

A note on VERSIONING.md's immutability/deprecation tension

VERSIONING.md §3 states a published version directory is "never edited or deleted," while its "Status interaction" subsection (under §1) states a superseded version's status "may move to deprecated." This document does not edit 1.0.0's schema.json — its bytes are left exactly as published, per the immutability guarantee an agent pinning (id, "1.0.0") relies on. The supersession relationship is instead recorded narratively in CATALOG.md's Executive Summary and Known Gaps sections. This is flagged as a genuine spec-documentation ambiguity worth a small clarifying edit to VERSIONING.md in a future cycle (e.g. clarifying that "status may move to deprecated" refers to the registry's catalog-level tracking of a version's lifecycle, not an edit to the immutable document itself, or introducing an explicit supersededBy catalog mechanism) — not a decision this document makes unilaterally.

Test run

Reused 1.0.0's own mock scenario (conformance/se/skatteverket/individual-income-tax-return/2.0.0/application-packet.json, Anna Lindqvist, a Swedish resident employed by a single employer in Gothenburg who owns her house, used RUT-eligible cleaning services, and holds a small savings/investment account, with no foreign income or business activity — content-identical to 1.0.0's packet, since the field set is a superset covering the exact same scenario), re-checked with a fresh from-scratch script (/tmp/gov2096/check_conformance.mjs, not committed — a disposable checker, not registry tooling) that: (1) confirms every one of the schema's 48 fields appears exactly once across collectedValues/notApplicableFields; (2) confirms all effectively-required fields (static required plus requiredWhen, gated by visibleWhen) are collected; (3) confirms no not-applicable field is actually effectively required given the collected values; (4) checks every collected value's pattern/minLength/maxLength/minimum/maximum/enum constraint. Result: 0 errors across all 48 fields (14 collected, 34 correctly marked not-applicable). Four mutation tests confirmed the checker actually catches defects rather than passing vacuously: (1) removing the required taxpayerName from collectedValues correctly raised 2 errors; (2) setting hasForeignIncome to true while leaving foreignIncomeCategory/foreignIncomeCountry/foreignIncomeAmountSek not-applicable correctly raised 6 errors; (3) setting taxpayerPersonalIdentityNumber to a non-personnummer string correctly raised exactly 1 pattern-validation error. The schema was also validated against the GovSchema v0.3 meta-schema with tools/validate.mjs and tools/validate-ajv.mjs, and checked with tools/verify-sources.mjs.

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-10 (6 months).

View the raw record (VERIFICATION.md)

Version history

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Swedish Tax Agency or any government. The authoritative source is always the live government form and its official instructions.