Tax forms for private individuals

INK1 - Tax return is Skatteverket’s main form for the tax return of natural persons.

This tax form is mainly filled out via Basis for tax return - Tax return INK1.

The business information on page 2 is filled out via Basis for tax return - Sole proprietorship.

This tax form should be used when you have a deferment amount that:

• is preliminary and shall will be final or reversed.

• you want to reverse voluntarily.

• shall be returned in the case of a gift, inheritance, will or division of property.

• shall be returned on the sale of replacement housing abroad.

• shall be transferred to another person in the event of inheritance, will or division of property.

• It shall also be used for annual information on replacement housing abroad.

The form is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K2 - Uppskov bostad.

The appendix should be used when you, as a natural person, report the sale of shares, bonds and other securities. The form is also used by those who wish to voluntarily reverse deferments.

The form is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K4 - Försäljning av värdepapper.

The appendix should be used when you report profit or loss if you have sold a property that is a house or a freehold flat, provided that the house or flat is a private home. You can also use the appendix to request a deferment of taxation of profits. Declare the sale the year after the year you and the buyer signed the purchase contract.

The form is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K5 - Försäljning av småhus.

The appendix should be used when you report profit or loss if you have sold a cooperative apartment. You can also use the appendix to request a deferment of taxation of profits. Declare the sale the year after the year you and the buyer signed the purchase contract.

The form is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K6 - Sale of cooperative apartment.

The form is used when you report a profit or loss when having sold a commercial property. Furthermore, you must make certain tax adjustments in the current accounts of the business where the property is included.

The form is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K7 - Sale of commercial property.

As a partner in a smaller limited company, a close company, and if you own qualified shares, you should submit the K10 appendix along with your private tax return. The company will submit a separate tax return, Income tax return 2.

The appendix is automatically filled in via Year-end closing - Basis for tax return - Tax appendices - K10 - Kvalificerade andelar i fåmansföretag.

The K11 appendix is used to request tax deduction for investments in smaller companies. It is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K11 - Investor deduction.

As an owner of unqualified shares in unlisted companies, you need to submit the K12 appendix if you have received dividend on your shares. You must also submit it if you sold shares in the company. Only natural persons (or legal estates) must submit form K12. If the shares are qualified, you must submit form K10.

The appendix is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K12 - Unqualified shares.

The tax form K15a is used when you sell shares in a trading partnership and is used to declare the profit or loss. The profit is taxable and the loss is deductible to 70%. The profit is taxable and the loss is deductible to 70%.

The appendix is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - K15a - Divestment in trading partnership.

The tax return from business activities in a sole proprietorship is specified in the NE tax form.

Page 1 is filled out automatically with data retrieved from Year-end closing - Reconciliation BS and Year-end closing - Analysis IS.

Page 2 is filled out via Basis for tax return - Sole proprietorship.

The tax form N3A must be submitted by a private individual or legal estate that is a partner in a trading partnership.

The appendix is filled in automatically via Year-end closing - Basis for tax return - Tax appendices - N3A - Participation in trading partnerships.

Tax form NEA is a sub-appendix to tax form NE. It can be provided by a private individual or estate who has several activities with different accounts or who runs a business with someone else and has joint accounting.

In the N7 appendix you report takeover of funds and allocation amounts.The form must be submitted by the person who took over tax allocation reserves, expansion fund, interest distribution amount, forest account or forest damage account. Both natural and legal persons must submit the form. You must submit an N7 form for each grantor. However, have you taken over e g both tax allocation reserve and expansion fund from the same person, the information must be provided on a form.

The appendix is automatically filled in via Year-end closing - Basis for tax return - Tax appendices - N7 - Takeover of funds.

In the N8 appendix you report deduction for forest property or natural assets. In Section A, you report forest deductions and in Section B, deductions for natural assets. Appendix N8 should be submitted as a sub-appendix to the NE appendix when requesting or returning deductions for forest or natural assets.

The appendix is automatically filled in via Year-end closing - Basis for tax return - Tax appendices - N8 - Deduction for forest property/deduction for natural assets.

The T1 tax form is used for declaring income from services for which you have to pay social contribution fees and other taxes.

The tax form will be automatically filled in when using the tax appendix Year-end closing - Basis for tax return - Tax appendices - T1 - Earned income - income with social contributions.

The T2 form should be used if you have had income from hobby activities, which refers to income-generating activities of a lasting or occasional nature that are not business activities.

Examples of hobby activities include handicrafts, gardening, animal breeding, equestrian sports, boat rental, beekeeping, and cultural activities.

The tax form will be automatically filled in when using the tax appendix Year-end closing - Basis for tax return - Tax appendices - T2 - Earned income - hobby et c.