SKV 4314 Preliminär inkomstdeklaration 1: Fill In

What is SKV 4314 - Preliminary income tax return 1 (F-tax)?

If you have F-tax or special A-tax in Sweden, Skatteverket sets a preliminary tax (debiterad preliminärskatt) that you pay each month. It is based on an estimate of your income for the year. When your income changes, you send a new estimate on SKV 4314, Preliminär inkomstdeklaration 1, and Skatteverket recalculates the tax. The form is for individuals and estates, such as sole traders and partners in a trading partnership. Limited companies use SKV 4313.

The guidance on page 3 says you must file a new return when the preliminary tax would differ significantly from the final tax: about 30 %, and at least one price base amount. It must arrive within 14 days of that becoming clear. The form covers the business surplus and pension-cost bases, employment income and tax so far and for the rest of the year, other income and deductions, capital income, foreign insurance, the property fee basis, sea days and tax-reduction bases.

FileIt asks for each box in English with the Swedish label beside it. It adds up the rest-of-year employment income and applies the guidance's rules, such as box 6.6 when any of 6.1-6.4 is filled in, box 7.5 when any of 7.2-7.4 is, and the limits in boxes 3.1 and 4.1. It then prints everything into Skatteverket's own PDF, which is saved in your vault. You sign it by hand and post it. FileIt never sends it.

Who fills it: Individuals and estates with F-tax or special A-tax: sole traders, partners in trading partnerships
Sent to: Skatteverkets inläsningscentral, FE 4800, 105 81 Stockholm (printed on the form)
Online instead: Skatteverket's e-service Preliminär inkomstdeklaration
When you must file: Within 14 days when the preliminary tax would differ significantly (about 30 %, at least one price base amount) (page 3)
Signature: By hand
Edition: SKV 4314 59 sv web 01 (Swedish only)
Pages: 6 (pages 3-6 are guidance)

Who needs to fill out SKV 4314 - Preliminary income tax return 1 (F-tax)?

Sole traders whose expected surplus has changed.
Partners in trading or limited partnerships (handelsbolag, kommanditbolag).
People with special A-tax whose income has changed.
Estates (dödsbon) of people who paid F-tax.
Anyone closing a business who needs the preliminary tax lowered. Skatteverket doesn't change it automatically.

When to use SKV 4314 - Preliminary income tax return 1 (F-tax)

When your income for the year will be noticeably higher or lower than the estimate your preliminary tax is based on.
Page 3 says you must file within 14 days when the difference is significant, but not when less than a month of the tax year remains.
When you change your financial year without Skatteverket's permission. Page 3 says the return must then arrive at least a month before the new tax year.
To start a business and apply for F-tax, use SKV 4620 or verksamt.se instead.

What you need before you start

Your personal identity number and the tax year.
An estimate of the year's business surplus, excluding VAT, after the standard deduction for self-employment contributions.
Pension savings, expansion fund changes and pension-cost bases if you have them.
Salary, pensions and benefits so far this year, with the tax deducted, and an estimate for the rest of the year.
Capital income and interest expenses, foreign insurance, property fee bases and other deductions.

What’s on SKV 4314 - Preliminary income tax return 1 (F-tax)

The 2026 edition has 6 pages. FileIt asks for it in 6 parts:

Tax year and taxpayerTaxpayer
1-5 Business activity (Näringsverksamhet)Taxpayer
6-8 Employment income (Tjänst)Taxpayer
9-16 Other income, deductions, capital and property (page 2)Taxpayer
17 Other information (Övriga upplysningar)Taxpayer
18 Signature (Underskrift)Taxpayer

How to fill out SKV 4314 - Preliminary income tax return 1 (F-tax), step by step

1 Tax year and you

The tax year, your name and personal identity number. The number is printed at the top of page 2 too.

2 1-5 Business

Surplus from active or passive business, sole or in a partnership; pension-cost and expansion-fund bases; income where someone else pays the contributions and tax; deficits you may deduct; the regional reduction; your qualifying days for sickness benefit.

3 6-8 Employment

Salary, pensions, benefits and tax so far this year. Then the months and amounts expected for the rest of the year, including the main payer's share. Then income from a foreign employer. FileIt adds up the rest-of-year total.

4 9-16 Other income and deductions

Hobby income and other employment income, work-related deductions, foreign social security contributions, capital income and interest, foreign insurance, the property fee basis, sea days, and the bases for the gift and unemployment-fund tax reductions.

5 17-18 Other information and signature

Explain anything the boxes don't, such as a foreign pension or periodic support. Then date the form, give your phone number and print your name.

Common mistakes to avoid

Leaving 6.6 blank when you have salary or pension so far this year. Enter 0 if no tax was deducted.
Forgetting 7.5, the main payer's share, when you have rest-of-year employment income.
Entering the surplus including VAT.
Using SKV 4314 for a limited company. Companies use SKV 4313.
Waiting until the final assessment when your income has changed a lot. The guidance sets a 14-day limit.

After you fill it out

Print the form and sign it by hand.

Post it to Skatteverkets inläsningscentral, FE 4800, 105 81 Stockholm, the address printed on page 2. FileIt doesn't send it.

Skatteverket sends a new decision on your preliminary tax. Your latest decisions are shown in the e-service and on Mina sidor (page 3).

Keep paying the monthly amount by each due date until the new decision arrives.

Fill out SKV 4314 - Preliminary income tax return 1 (F-tax) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 72 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Skatteverket (Swedish Tax Agency) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start SKV 4314 - Preliminary income tax return 1 (F-tax) now — it’s free

SKV 4314 - Preliminary income tax return 1 (F-tax): frequently asked questions

When is the preliminary tax paid?

Page 3 says in equal monthly amounts from February to January, due on the 12th, except in August and January when the due date is the 17th.

What is the difference between SKV 4314 and SKV 4313?

SKV 4314 is for individuals and estates, such as sole traders and partners. SKV 4313 (Preliminär inkomstdeklaration 2) is for other legal entities, such as limited companies.

Do I need a specification of my business result?

You can use SKV 4315, Hjälpblankett - Preliminär resultatberäkning, to work out the surplus, as page 3 suggests.

Is there an English version?

No. The form is in Swedish only. FileIt shows each box in English and prints your answers into the Swedish form.

Does FileIt send the return?

No. FileIt fills Skatteverket's PDF and saves it in your vault. You sign and post it yourself.

Official sources

Blank form (PDF), published by Skatteverket (Swedish Tax Agency): https://www1.skatteverket.se/lcmp2/lc_webapp/secure/PdfServlet.do?formularID=4314&sprak=sv&format=pdf
Official instructions and guidance: https://www.skatteverket.se/privat/etjansterochblanketter/blanketterbroschyrer/blanketter/info/4314
Edition shown on this page: SKV 4314 59 sv web 01 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Skatteverket (Swedish Tax Agency) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.