Claim for adjustment of tax prepayment (Form 5002) – Instructions

Request a change concerning tax cards and tax prepayments in the first instance via MyTax or other service channels, and claims concerning tax at source cards using form 6207a (in Finnish and Swedish only). If your claim for a deduction or other type of claim is rejected and you are not satisfied with the grounds presented, you can submit a claim for adjustment to the Assessment Adjustment Board. In order to submit a claim for adjustment, you must first ask the Tax Administration to issue an appealable decision. A claim for adjustment can be submitted using the form Claim for adjustment of tax prepayment

A claim for adjustment can be submitted electronically via MyTax. A written claim for adjustment can also be submitted using this form, or on a separate document in your own words. If you submit a claim for adjustment in your own words, print this form and use it as a cover sheet. Also attach any other supporting documents which you have not previously delivered to the Tax Administration. Send the claim for adjustment to the address marked on the form. The form and further information are available on the 'Forms' page.

By when should the claim for adjustment be submitted?

A claim for adjustment of tax prepayment must be submitted within 60 days of your having received an appealable decision. The 60-day period begins on the day following the date of receipt of the decision. The date of receipt of a decision is deemed to be the 7th day after the date of dispatch of the decision. The date of dispatch is marked on the decision form.

The claim for adjustment must arrive at the Tax Administration by 4.15 pm on the end date of the appeal period. Please note: we recommend that you check the local tax office's opening hours. If the last day of the 60-day period is a public holiday or a Saturday, the claim for adjustment can be delivered to the Tax Administration on the following business day.

1 Taxpayer identification

Fill in your name, personal identity code or Business ID, street address and telephone number.

If you have authorised someone to provide further information on the claim for adjustment, or if you want us to deliver the decision to your authorised representative, fill in the representative's name, address and telephone number in the marked boxes.

If necessary, attach a letter of authorisation for tax representation to the claim for adjustment form. To authorise someone to act on your behalf, use the Tax Administration's Form 3818 (Letter of authorisation for tax representation) or do this in your own words in a separate written document. Attorneys and public legal advisers do not need to be authorised with a letter of authorisation for tax representation.

2 Why is the claim for adjustment submitted?

I am appealing against an appealable decision concerning a tax card, tax prepayment or tax at source card.

Check the box according to whether the claim for adjustment is being submitted against a decision on a tax card, tax prepayment or tax at source card.

The appealable decision against which you are appealing (decision number)

In this field, enter the number of the appealable decision against which you are appealing.

Decision date (ddmmyyyy)

In this field, enter the decision date of the appealable decision against which you are appealing. Give the decision date in the form day-month-year (ddmmyyyy).

3 The claim

Give the grounds on which your claim is based. Information that must be provided in this section includes the parts of the decision against which you are appealing, the adjustments you are claiming, and the grounds for the claim. If you are presenting more than one claim, number the claims accordingly.

Please also attach the necessary supplement forms to the claim. Check the form-specific instructions to see what information you must provide in each supplement form. The supplement forms have been specified in these instructions.

• 5010 Application for tax card and/or tax prepayment: adjustment of earned income, capital income and the related deductions
• 5042 Application for tax card, tax prepayment or tax number – Current or former foreign residents
• 5057 Non-resident's application for tax at source card, tax card, tax prepayment or tax number
• 6148 Request for progressive taxation of earned income
• 6207 Application for tax at source card and/or tax card – Persons moving to or living in a foreign country (in Finnish and Swedish only)
• 1A Travel expenses – Commuting to and from work
• 1B Travel expenses – Weekend travel
• 1C Travel expenses – Trips to a secondary place of work
• 1D Travel expenses – Trips deductible as expenses incurred in acquiring or maintaining income
• 7H Rental income – Rental apartments
• 7K Rental income – Real estate
• 7L Rental income – Other property
• 9A Capital gains and capital losses from trading with securities
• 9 Capital gain or capital loss
• 10 Grants
• 14A Tax credit for domestic costs, work performed by company
• 14B Tax credit for wages paid to a household employee
• 16A Statement on foreign income (earned income)
• 16B Statement on foreign income (capital income)
• 19 Deduction for second home for work

Attachments

If your claim for adjustment has any attachments, fill in the number of attachments in this field.

Attach any other supporting documents which you have not previously delivered to the Tax Administration.

Date and signature

Remember to sign the claim for adjustment form.