# Verification record — `se/skatteverket/individual-income-tax-return` v2.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) 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).