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

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

Correction record (2026-07-10, GOV-2093 review gate)

This document was corrected after review. The version originally opened for review (PR #340) claimed the cited primary source — Skatteverket's "The contents of the income tax return" page — gave "the exact Swedish box text and its own official English translation for every numbered box" (sections 1.1 through 9.2, plus 17 and 18), and cited ~40 field-level sourceRefs as paired Swedish/English quotes drawn from it.

That claim was false. The review gate independently re-fetched the exact cited URL and found its real content is nine short English-only paragraphs, one per aggregate category, with:

• no per-sub-box numbering at all (no 1.1-1.7, 2.1-2.4, 4.1-4.5, 7.1-7.7, 8.1-8.8 as an exhaustive set, 9.1-9.2) — the only genuine numbered references on the page are the section headers "8." (Deductions — Capital) and "9." (Foreign insurance — Yield tax), and two explicitly named boxes within section 8: "box 8.1" and "box 8.8";
• no Swedish text anywhere on the page — it is a pure English translation page with no bilingual column, so no Swedish quote could genuinely have been sourced from it;
• no mention whatsoever of sections 17 or 18 (foreign-income disclosures, signature/contact footer) that the original version also attributed to this page.

The Standards Engineer independently re-fetched the same URL a second time (via curl with a browser User-Agent, HTTP 200) and confirmed the review gate's finding exactly — extracting the page's <main> content down to plain text reproduced the same nine paragraphs, with none of the granular box-level content the original version claimed.

Correction applied: the document has been rescoped from 48 fields down to 14, keeping only the taxpayer-identity header (already disclosed as a weaker sourcing grain) and the aggregate categories the source genuinely describes: employment income/deductions, general deductions, ROT/RUT tax-reduction basis, property charge/tax basis, capital income, the two explicitly-numbered capital-deduction boxes (8.1, 8.8), and foreign-insurance yield-tax bases. Every remaining field's sourceRef now quotes only text that is genuinely present on the cited page (verified by direct re-fetch, not by summary or by prior authoring notes). Sections 17 and 18 are removed entirely, since no source examined mentions either. A signature requirement is retained but re-sourced to the corroborating SKV 2000 order/distribution page, which genuinely instructs (in Swedish) the filer to sign the paper return and mail it to Skatteverket's Inläsningscentralen — this quote was independently verified against a fresh fetch of that page during this correction, not carried over from the original draft.

Research trail (GOV-2091, "GovSchema Standard Research")

This cycle's task brief names DE Steuer-ID, SG NRIC loss/damage/re-registration, NZ RealMe, and "remaining voter registration" as example National ID candidates. A fresh read of CATALOG.md's Known Gaps and Executive Summary sections (and the corresponding memory records: GOV-651, GOV-634/GOV-641, GOV-660) confirmed all four are already resolved or confirmed non-gaps/dead ends in prior cycles. Rather than re-attempt an already-closed gap, this cycle opened Sweden's Taxes vertical — Sweden already had 3 of 6 verticals modelled (Business Formation via GOV-2056, DMV via GOV-2063, Visa via GOV-2070).

Three candidates for Sweden's remaining verticals (Passport, Taxes, National ID) were screened:

• Polisen passport application: requires an eID login to "Mina sidor" to book an appointment; identity verification, photo, and (where required) witness confirmation happen entirely in person. No downloadable field-by-field application form was found.
• Skatteverket national ID card (id-kort): applied for and completed entirely in person at a tax office, with staff filling in the necessary forms and capturing a photograph/fingerprints on the spot. No pre-fillable form was found.
• Skatteverket SKV 2000 "Inkomstdeklaration 1" (Taxes) — chosen. Unlike most of this registry's individual tax-return schemas, Sweden's return is a personalized document with no publicly downloadable blank specimen: Skatteverket pre-prints each taxpayer's own copy from third-party (employer, bank) reports and mails it to their registered address; a blank paper form can only be ordered through an authenticated e-service starting 2026-04-10, or printed after an eID login to "Mina sidor". Confirmed again during this correction: neither the order/distribution page (.../blanketterbroschyrer/blanketter/info/2000...html) nor its 2024 edition mirror contains a downloadable PDF link. In place of a specimen PDF, Skatteverket maintains a "contents of the income tax return" page — see "Correction record" above for what that page actually contains and how the original authoring pass over-claimed its content.

Sources examined

• Document (id, version): se/skatteverket/individual-income-tax-return / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: Swedish Tax Agency (Skatteverket).
• Primary source: https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals/howtofileyourtaxreturn/thecontentsoftheincometaxreturn.4.7be5268414bea064694c76b.html ("The contents of the income tax return"), re-fetched directly via curl with a browser User-Agent (HTTP 200, no block), the <main> element isolated and tags stripped programmatically (not summarized by a fetch tool) to obtain the exact nine-paragraph plain-text content quoted above.
• Corroborating sources:
  • the SKV 2000 order/distribution page (.../blanketterbroschyrer/blanketter/info/2000...html), re-fetched during this correction and confirmed to genuinely contain the Swedish signature/mailing instruction quoted in the taxpayerSignature document's sourceRef, and to confirm the personalized/no-blank-specimen nature of the form (no downloadable PDF link present);
  • a 2024-edition mirror of the same order/distribution page (.../foretag/etjansterochblanketter/blanketterbroschyrer/blanketter/info/2000...html), checked for a downloadable specimen and found to likewise contain none.
• Retrieved / reviewed: 2026-07-10 (original authoring); re-verified 2026-07-10 (correction, GOV-2093).
• Reviewer: GovSchema Engineering (Standards Engineer — initial authoring and correction).

What was confirmed against the source

| Source element | Field(s) | |---|---| | "Income — Income from employment" | employmentIncomeTotal | | "Deductions — Income from employment" | employmentDeductionsTotal | | "General deductions" | socialInsuranceChargesEuRegulation | | "Tax reductions" (ROT/RUT) | rotRutTaxReductionBasis | | "Property charge" | propertyChargeBasis | | "Property tax" | propertyTaxBasis | | "Income — Capital" | capitalIncomeTotal | | "8. Deductions — Capital" (box 8.1, box 8.8) | capitalDeductionsInterestExpensesSecuredLoans, capitalDeductionsInterestExpensesUnsecuredLoans | | "9. Foreign insurance — Yield tax" | foreignEndowmentPolicyYieldTaxBase, foreignPensionInsuranceYieldTaxBase | | SKV 2000 order page, signature/mailing instruction | documents[].taxpayerSignature |

What is NOT independently confirmed / out of scope

• Taxpayer identity header (taxpayerPersonalIdentityNumber, taxpayerName, taxpayerAddress) is not itself enumerated on Skatteverket's own 'contents of the income tax return' page. That page documents only aggregate income/deduction/disclosure categories, not the administrative cover of the physical form, and no blank specimen was available to visually confirm the header's exact layout (the return is personalized and has no public blank PDF — see above). These three fields are included because Skatteverket's own general guidance confirms returns are addressed to a specific taxpayer's personnummer and mailed to their registered address, and because an agent consuming this schema needs to know whose return it is describing — but this is a materially weaker sourcing grain than the other fields, disclosed honestly rather than presented as independently confirmed. A future reviewer with access to an actual specimen (e.g. after an authenticated "Mina sidor" login, out of scope here) should confirm the header's exact field set.
• Per-sub-box granularity (e.g. separate boxes for salary vs. sickness benefit vs. other benefits within "Income from employment"; separate ROT vs. RUT boxes; separate boxes within "Income — Capital" for interest, dividends, and fund-share profits) is deliberately not modelled. The cited source describes these only as aggregate pre-printed sums or a single combined disclosure, with no per-sub-box numbering given; modelling sub-boxes the source does not itself enumerate would repeat the original fabrication this correction fixes. A future version with access to a real specimen or an authenticated e-service render could add this granularity.
• Sale of real property / cooperative flat / shares (linked from "Income — Capital") are not modelled as separate fields. The source names them as topics the filer fills in themselves but does not attach them to any specific numbered box or give further detail.
• Sections 10-16 (Business activities, Interest allocation, Expansion funds tax, Reduction of social security contributions, General deductions for business, and the business-rental-property charge/tax bases) 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 — a materially larger and different scope than the core individual return — consistent with this registry's existing convention of deferring repeating/complex annex-referenced blocks.
• Sections 17 (additional disclosures, incl. foreign income) and 18 (signature/e-mail/telephone footer) are not modelled at all. No source examined (primary or corroborating) mentions either section's existence or content; the original version's claims about them were fabricated and have been removed rather than re-sourced, since no genuine source for them was found this cycle.
• K-annexes (K4 through K15A/B) are not modelled, consistent with how this registry already treats annex-fed totals elsewhere.
• No PDF-level Required flags exist at all (there is no fillable AcroForm — the source is an HTML page, and the underlying physical form is personalized/pre-printed, not a blank fillable PDF). required is limited to the taxpayer-identity fields and the signature document; every income/ deduction/disclosure field is optional, matching the discipline this registry already applies to other non-AcroForm sources.
• Live e-service parity. Not screened this cycle or during correction — Skatteverket's own "Inkomstdeklaration 1" e-service (requiring Swedish eID) was not logged into.
• Swedish personnummer format. taxpayerPersonalIdentityNumber validates against the general personnummer pattern (10- or 12-digit, optional hyphen/plus separator), not a jurisdiction-specific checksum, which no source examined publishes.

Scope and jurisdiction notes

• Opens Sweden's Taxes vertical; Sweden now has 4 of its 6 verticals modelled (Business Formation GOV-2056, DMV GOV-2063, Visa GOV-2070, Taxes via this document). Sweden's other two verticals (Passport, National ID) remain confirmed dead ends (in-person/eID-login, no field-by-field source) — open backlog candidates for a future cycle with a stronger source.
• Scoped strictly to the aggregate categories the source genuinely supports; the form's own more granular numbered sub-boxes, and sections 10-18, are out of scope for this version pending a stronger source (e.g. a real specimen or authenticated e-service render).
• No conditional (requiredWhen/visibleWhen) logic remains in this version — the foreign-income disclosure branch that previously used it was part of section 17, which has been removed.

Path to a verified claim (next step)

To advance to status: verified, a reviewer logs into Skatteverket's "Inkomstdeklaration 1" e-service (or obtains a real specimen paper form) to confirm the exact taxpayer-identity header layout and to check whether the per-sub-box granularity this version deliberately omitted (and sections 10-18) can be added on real sourcing — recording the outcome here, shipping a new schema version if discrepancies or additions are found (VERSIONING.md §3, immutability).

Test run

A mock conformance/se/skatteverket/individual-income-tax-return/1.0.0/application-packet.json scenario (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) was checked with a from-scratch script (/tmp/gov2093-se-recheck/check_conformance.mjs, not committed — a disposable checker, not registry tooling) that: (1) confirms every one of the schema's 14 fields appears exactly once across collectedValues/notApplicableFields; (2) confirms all required fields (taxpayer header) are collected; (3) checks every collected value's pattern/minLength/maxLength/minimum constraint. Result: 0 errors across all 14 fields (7 collected, 7 correctly marked not-applicable). Two mutation tests confirmed the checker actually catches defects rather than passing vacuously: (1) removing the required taxpayerName from collectedValues correctly raised a missing-required-field error; (2) 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 (both pass) and discovery/check.mjs.

Re-verification

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